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A New Tax System (Goods and Services Tax) Act 1999
83‑10 Recipients who are members of GST 83‑10 Recipients who are members of GST groups
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83‑10 Recipients who are members of GST groups
(1) If section 83‑5 applies to a *taxable supply but the *recipient of the supply is a *member of a *GST group, the GST on the supply: (a) is payable by the *representative member; and (b) is not payable by the member (unless the member is the representative member). (2) This section has effect despite section 83‑5.