CTHRepealedLegislation
A New Tax System (Goods and Services Tax) Regulations 1999
48‑10.01 Definitions for Subdivision48‑10.01 Definitions for Subdivision
Start here
Get a plain-English read of 48‑10.01 Definitions for Subdivision
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Regulations 1999.
48‑10.01 Definitions for Subdivision
In this Subdivision:
family, in relation to a person, has the meaning given by section 272‑95 of Schedule 2F to the Income Tax Assessment Act 1936, as if the person were the test individual mentioned in that section.
fixed trust has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
GST group includes a proposed GST group.
representative means:
(a) in relation to a partner in a partnership:
(i) for a partner that is not an individual—the partner; and
(ii) for a partner that is an individual—the partner or a family member of the partner; and
(b) in relation to a shareholder in a company:
(i) for a shareholder that is not an individual—the shareholder; and
(ii) for a shareholder that is an individual—the shareholder or a family member of the shareholder.
shareholder, of a company that is an unincorporated association, means a member of the association.