Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 72.92

    This Division applies to a * non - profit sub - entity of an entity as if the non - profit sub - entity were an * associate of:

  (a)   that entity; and

  (b)   every other non - profit sub - entity of that entity; and

  (c)   any other associate of that entity.