A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025 Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet. Canonical page: https://zoelaw.ai/legislation/a-new-tax-system-goods-and-services-tax-choosing-to-account-on-a-cash-basis-representatives-of-incap