Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:1_43:p3
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 1 cl 43 (pt 3/5)
Character Range: 31503–34096

of the members of the group as a member of the group; or
 (iii) approve another member of the group to replace the representative member of the group; and
 (b) the application did not contain a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
 (c) the Commissioner:
 (i) did not give the approval, or revoke the approval, as requested in the application; and
 (ii) did not refuse the application;
  before that commencement;
then, on and after that commencement, the group is taken to continue in existence as if:
 (d) the Commissioner has been notified, in accordance with section 48‑70 of that Act as amended by this Act, that the corresponding action referred to in paragraph 48‑70(1)(a), (b) or (c) of that Act as so amended has been taken; and
 (e) the action took effect on the date of effect specified in the application.
(6) If:
 (a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48‑70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:
 (i) approve another entity as an additional member of the group; or
 (ii) revoke the approval of one of the members of the group as a member of the group; or
 (iii) approve another member of the group to replace the representative member of the group; and
 (b) the application contained a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and
 (c) the Commissioner:
 (i) did not give the approval, or revoke the approval, as requested in the application; and
 (ii) did not refuse the application;
  before that commencement;
then:
 (d) an application is taken to have been made to the Commissioner, under section 48‑71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the approval or revocation took effect; and
 (e) if the Commissioner decides, under that section as so amended, to approve that day or another day—then, on that day or on that other day, the group is taken to continue in existence as if:
 (i) the Commissioner has been notified, in accordance with section 48‑70 of that Act as so amended, that the corresponding action referred to in paragraph 48‑70(1)(a), (b) or (c) of that Act as so amended has been taken; and
 (ii) the action took effect on that day.

Revocation