A New Tax System (Goods and Services Tax) Act 1999
48‑10 Membership requirements of a GST g48‑10 Membership requirements of a GST group
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48‑10 Membership requirements of a GST group
(1) An entity satisfies the membership requirements of a *GST group, or a proposed GST group, if the entity: (a) is: (i) a *company; or (ii) a *partnership, trust or individual that satisfies the requirements specified in the regulations; and (b) is, if the entity is a company, a company of the same *90% owned group as all the other members of the GST group or proposed GST group that are also companies; and (c) is *registered; and (d) has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and (e) accounts on the same basis as all the other members of the GST group or proposed GST group; and (f) is not a member of any other GST group; and (g) does not have any branch that is registered under Division 54. (2) Paragraph (1)(b) does not apply if: (a) the entity is a non‑profit body; and (b) all the other members of the GST group or proposed GST group are non‑profit bodies; and (c) the entity and all those other members are members of the same *non‑profit association.
Note 1: For the membership requirements of non‑profit sub‑entities, see section 63‑50.
Note 2: For the membership requirements of a GST group of government related entities, see section 149‑25.
(2A) Paragraph (1)(d) does not apply in relation to a tax period that the Commissioner has determined under section 27‑30 if the tax period: (a) ends at the same time as a tax period (a corresponding tax period) of each of the other *members of the *GST group; and (b) is not longer than any corresponding tax period (other than a tax period that the Commissioner has determined under section 27‑30). (3) A *company does not satisfy the membership requirements of a *GST group, or a proposed GST group, if: (a) one or more other members of the GST group or proposed GST group are not companies; and (b) none of the members of the GST group or proposed GST group that are companies satisfy section 48‑15.