A New Tax System (Goods and Services Tax) Act 1999
48‑51 Consequences of being a member of 48‑51 Consequences of being a member of a GST group for part of a tax period
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48‑51 Consequences of being a member of a GST group for part of a tax period
(1) If you are a *member of a *GST group only for one or more parts of a tax period: (a) section 48‑40 does not apply to the GST payable on a *taxable supply that you make, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and (b) section 48‑40 does not apply to the GST payable on a *taxable importation that you make during a period to which subsection (2) applies; and (c) section 48‑45 does not apply to the input tax credit for a *creditable acquisition or *creditable importation that you make, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and (d) section 48‑50 does not apply to an *adjustment that you have that would be attributable to a period to which subsection (2) applies if it were a tax period applying to you. (2) This section applies to any period, during the tax period, during which you were not a *member of that *GST group or any other GST group.