CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
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A New Tax System (Goods and Services Tax) Act 1999
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Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
A *non‑profit sub‑entity satisfies the membership requirements for a *GST group, or a proposed GST group, if: (a) it is *registered; and (b) it has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and (c) it accounts on the same basis as all those other members; and (d) it is not a *member of any other GST group; and (e) each of the other members of the GST group or proposed GST group is either: (i) the entity of which the non‑profit sub‑entity is a branch; or (ii) another branch of that entity that is a non‑profit sub‑entity.