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.