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A New Tax System (Goods and Services Tax) Act 1999
72‑92 Non‑profit sub‑entities72‑92 Non‑profit sub‑entities
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72‑92 Non‑profit sub‑entities
This Division applies to a *non‑profit sub‑entity of an entity as if the non‑profit sub‑entity were an *associate of: (a) that entity; and (b) every other non‑profit sub‑entity of that entity; and (c) any other associate of that entity.