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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 165.65
Commissioner must give copy of declaration to entity affected
(1) The Commissioner must give a copy of a declaration under
this Subdivision to the entity whose * net amount or GST liability is stated
in the declaration.
(2) A failure to comply with subsection (1) does not
affect the validity of the declaration.
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