Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:1_16:p1
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 1 cl 16 (pt 1/2)
Character Range: 12277–14950

16  Section 48‑70
Repeal the section, substitute:

48‑70  Changing the membership etc. of GST groups
 (1) The following actions may be taken, in accordance with subsection (2), in relation to a *GST group:
 (a) the *representative member of the group may, with the written agreement of an entity that *satisfies the membership requirements of the GST group, add the entity to the group;
 (b) the representative member may leave the group; or
 (c) another *member of the group, nominated by the members, who is an *Australian resident may become the new representative member; or
 (d) the representative member may remove from the group any other member of the group; or
 (e) if a member of the group is an *incapacitated entity—the entity's *representative may remove the entity from the group; or
 (f) the representative member may dissolve the group.
 (2) The action is to be taken by notice given to the Commissioner, in the *approved form, by:
 (a) if paragraph (1)(a), (d) or (f) applies—the *representative member; or
 (b) if paragraph (1)(b) or (c) applies—the new representative member of the group; or
 (c) if paragraph (1)(e) applies—the *representative of the *incapacitated entity.
 (3) The action takes effect from the start of the day specified in the notice (whether that day is before, on or after the day on which the notice was given to the Commissioner).
 (4) However, if the notice was given to the Commissioner after the day by which the *representative member of the group, or the entity nominated to be the new representative member of the group, is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the action takes effect from the start of:
 (a) the day specified in the notice, if that day is approved by the Commissioner under section 48‑71; and
 (b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section.
 (5) Despite subsections (3) and (4), action taken under paragraph (1)(e) cannot take effect earlier than the day on which the *member of the group became an *incapacitated entity.
 (6) A *GST group is taken to be dissolved if:
 (a) a *member of the group ceases to be the *representative member of the group; and
 (b) no other member of the group becomes the representative member of the group, with effect from the day after the previous representative member ceased to be the representative member of the group.
 (7) A notice that another *member of the *GST group has become the *representative member of the group must be given to the Commissioner within 21 days after the other member became the representative member.
Note: