Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 58.45

  (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).