48‑40 Who is liable for GST48‑40 Who is liable for GST

48‑40 Who is liable for GST

(1) GST that is payable on any *taxable supply an entity makes and that is attributable to a tax period during which the entity is a *member of a *GST group: (a) is payable by the *representative member; and (b) is not payable by the entity that made it (unless the entity is the representative member).

Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).

(1A) GST that is payable on any *taxable importation an entity makes while the entity is a *member of a *GST group: (a) is payable by the *representative member; and (b) is not payable by the member that made it (unless the member is the representative member).

Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).

(2) However: (a) a supply that an entity makes to another *member of the same *GST group is treated as if it were not a *taxable supply, unless: (i) it is a taxable supply because of section 84‑5 (which is about offshore supplies); or (ii) the entity is a participant in a *GST joint venture and acquired the thing supplied from the *joint venture operator for the joint venture; and (b) this section only applies to GST payable on a *taxable importation made, by a member of the GST group other than the *representative member, if the GST on the importation is payable at a time when GST on *taxable supplies is normally payable by the representative member. (3) This section has effect despite sections 9‑40 and 13‑15 (which are about liability for GST).