A New Tax System (Goods and Services Tax) Act 1999
48‑75 Effect of representative member be48‑75 Effect of representative member becoming an incapacitated entity
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48‑75 Effect of representative member becoming an incapacitated entity
(1) If: (a) the *representative member of a *GST group becomes an *incapacitated entity; and (b) the representative member does not cease to be a *member of the group; the representative member ceases to be the representative member of the group unless all the other *members of the group are incapacitated entities. (2) Subsection (1) does not apply for the purposes of the representative member making an election under subsection 48‑73(1) relating to the representative member. (3) The *representative member of a *GST group ceases to be the representative member of the group if: (a) all the *members of the group are *incapacitated entities; and (b) a member of the group who is not the representative member ceases to be an incapacitated entity.