Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:1_8
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 1 cl 8
Character Range: 6603–7105

8  After subsection 48‑40(1)
Insert:
 (1A) GST that is payable on any *taxable importation an entity makes while the entity is a *member of a *GST group:
 (a) is payable by the *representative member; and
 (b) is not payable by the member that made it (unless the member is the representative member).
Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).