A New Tax System (Goods and Services Tax) Act 1999
48‑110 Adjustments after you cease to be48‑110 Adjustments after you cease to be a member of a GST group
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48‑110 Adjustments after you cease to be a member of a GST group
(1) If you cease to be a member of a GST group (the first GST group), any *adjustment that arises afterwards in relation to a supply, acquisition or importation that you made while a *member of the first GST group (other than a supply to, or an acquisition from, another member of that group): (a) is an adjustment that you have; and (b) is not an adjustment of the entity that is or was the *representative member of the first GST group (unless you were that representative member). (2) In relation to the first GST group, this section has effect despite section 48‑50 (which is about who has adjustments for a GST group).