Commonwealth Consolidated Acts

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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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