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A New Tax System (Goods and Services Tax) Act 1999
58‑35 Tax periods of representatives58‑35 Tax periods of representatives
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58‑35 Tax periods of representatives
(1) If a *representative of an *incapacitated entity is *required to be registered in that capacity, the tax periods applying to the representative in that capacity are the same tax periods that apply to the incapacitated entity. (2) This section has effect despite Division 27 (which is about how to work out the tax periods that apply).