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.
(1) If section 86‑5 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 sections 48‑40, 51‑30 and 86‑5 (which are about who is liable for GST).