Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 58.95

    This Division does not apply in relation to a * representative of an entity to the extent that paragraph   105 - 5(1)(a) will apply to a supply by the representative of the entity's property.

Note:   For example, if the representative:

(a)   is a mortgagee in possession of the entity's property; and

(b)   is not a representative of the entity for any other reason;

  the representative need not register under section   58 - 20 if it will supply that property in or towards the satisfaction of a debt owed to it by the entity.