A New Tax System (Goods and Services Tax) Act 1999
48‑53 Consequences of changing a represe48‑53 Consequences of changing a representative member during a tax period
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48‑53 Consequences of changing a representative member during a tax period
(1) If you are the *representative member of a *GST group only for one or more parts of a tax period, then, in relation to your capacity as the representative member: (a) section 48‑40 only applies to the GST payable on a *taxable supply that an entity makes, 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 only applies to the GST payable on a *taxable importation that an entity makes during a period to which subsection (2) applies; and (c) section 48‑45 only applies to the input tax credit for a *creditable acquisition or *creditable importation that an entity makes, 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 only applies to an *adjustment that an entity has 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 the *representative member of the *GST group.