Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p20
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 20/63)
Character Range: 291976–294525

subsection (2) applies if it were a tax period applying to you.
 (2) This section applies to any period, during the tax period, during which you were the *representative member of the *GST group.

48‑55  GST groups treated as single entities for certain purposes
 (1) Despite sections 48‑45 and 48‑50, a *GST group is treated as a single entity, and not as a number of entities corresponding to the *members of the GST group, for the purposes of working out:
 (a) the amounts of any input tax credits to which the *representative member is entitled; and
 (b) whether the representative member has any *adjustments; and
 (c) the amounts of any such adjustments.
 (1A) If:
 (a) while you were not a *member of any *GST group, you acquired or imported a thing; and
 (b) you become a member of a GST group at a time when you still hold the thing;
then, when the *representative member of the GST group applies section 129‑40 for the first time after you became a member of the GST group, the *intended or former application of the thing is the extent of *creditable purpose last used to work out:
 (c) the amount of the input tax credit to which you were entitled for the acquisition or importation; or
 (d) the amount of any *adjustment you had under Division 129 in relation to the thing;
as the case requires.
 (2) This section has effect despite section 11‑25 (which is about the amount of input tax credits) and section 17‑10 (which is about the effect of adjustments on net amounts).

48‑57  Tax invoices that are required to identify recipients
 (1) A document issued for a supply is taken to be a tax invoice if:
 (a) it would not, but for this section, be a tax invoice because it does not contain enough information to enable the identity, or the *ABN, of the *recipient of the supply to be clearly ascertained; and
 (b) there is no other reason why it would not be a tax invoice; and
 (c) the *representative member of a *GST group is entitled under section 48‑45 to an input tax credit for the *creditable acquisition relating to the supply; and
 (d) the document contains enough information to enable the identity of at least one of the following to be clearly ascertained:
 (i) the GST group;
 (ii) the representative member;
 (iii) another entity that is or was a *member of the GST group, if the representative member would still have been entitled under section 48‑45 to that input tax credit if that other entity had been the recipient of the supply.
Note: Subparagraph (d)(iii) ensures that a member of the GST group identified in the