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A New Tax System (Goods and Services Tax) Act 1999
58‑45 GST returns for representatives of58‑45 GST returns for representatives of incapacitated entities
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58‑45 GST returns for representatives of incapacitated entities
(1) If an individual is appointed as a *representative of 2 or more *incapacitated entities, the individual may give to the Commissioner one *GST return for a tax period in respect of the entities if the entities are *members of the same *GST group. (2) This section has effect despite section 31‑5 (which is about who must give GST returns).