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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 58.5

General principle for the relationship between incapacitated entities and their representatives

             (1)  Subject to this Division, any supply, acquisition or importation by an entity in the capacity of a * representative of another entity that is an * incapacitated entity is taken to be a supply, acquisition or importation by the other entity.

             (2)  Subject to this Division, any other act, or any omission, of an entity in the capacity of a * representative of another entity that is an * incapacitated entity is taken to be an act or omission of the other entity, but only for the purposes of determining, for the purposes of the * GST law:

                     (a)  whether a supply or importation is a * taxable supply or * taxable importation, or the amount of GST payable on the supply or importation; or

                     (b)  whether an acquisition or importation is a * creditable acquisition or * creditable importation, or the amount of the input tax credit for the acquisition or importation; or

                     (c)  whether an * adjustment arises in relation to a supply, acquisition or importation, or the amount of such an adjustment.

             (3)  To avoid doubt, if the other entity ceases to be an * incapacitated entity, this section continues to apply in relation to the supply, acquisition or importation, or to the act or omission, after the other entity ceases to be an incapacitated entity.

             (4)  To avoid doubt, to the extent that an act or omission referred to in subsection (2) relates to deciding to * account on a cash basis, that subsection does not apply for the purposes of determining, for the purposes of the * GST law, whether an * adjustment arises under Division 21 in relation to a supply or acquisition.



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