Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p46
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 46/63)
Character Range: 355981–358762

is liable to pay GST, or is entitled to an input tax credit, under section 58‑10:
 (a) the adjustment cannot arise if, when the whole or part of the debt is written off, or has been *overdue for 12 months, the representative *accounts on a cash basis; but
 (b) it does not matter whether the incapacitated entity accounts on a cash basis at that or any other time.
 (2) This section has effect despite subsections 21‑5(2) and 21‑15(2) (which preclude adjustments for bad debts when accounting on a cash basis).

58‑20  Representatives are required to be registered
 (1) A *representative of an *incapacitated entity is required to be registered in that capacity if the incapacitated entity is *registered or *required to be registered.
 (2) This section has effect despite section 23‑5 (which is about who is required to be registered).

58‑25  Cancellation of registration of a representative
 (1) The Commissioner must cancel the *registration of a *representative of an *incapacitated entity if the Commissioner is satisfied that the representative is not *required to be registered in that capacity.
Note: Cancelling the registration of a representative under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
 (2) The Commissioner must notify the *representative of the cancellation.
 (3) Sections 25‑50 and 25‑55 do not apply to the cancellation of the *registration of a *representative of an *incapacitated entity.

58‑30  Notice of cessation of representation
  A *representative who ceases to be a representative of an *incapacitated entity must notify the Commissioner of that cessation, in the *approved form, within 21 days after so ceasing.

58‑35  Tax periods of representatives
 (1) If a *representative of an *incapacitated entity is *required to be registered in that capacity, the tax periods applying to the representative in that capacity are the same tax periods that apply to the incapacitated entity.
 (2) This section has effect despite Division 27 (which is about how to work out the tax periods that apply).

58‑40  Effect on attribution rules of not accounting on a cash basis
 (1) If:
 (a) a *representative of an *incapacitated entity does not *account on a cash basis; and
 (b) because of section 58‑10, all or part of the amount of GST payable on a *taxable supply is payable by the representative, or the representative is entitled to all or part of the input tax credit for a *creditable acquisition;
then, to the extent that, but for this section, the GST or input tax credit would be attributable to a tax period that ended before the representative became a representative of the incapacitated entity, the GST or input tax credit is instead attributable to the first tax