Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p24
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 24/63)
Character Range: 301556–304091

a *GST group becomes an *incapacitated entity; and
 (b) the representative member does not cease to be a *member of the group;
the representative member ceases to be the representative member of the group unless all the other *members of the group are incapacitated entities.
 (2) Subsection (1) does not apply for the purposes of the representative member making an election under subsection 48‑73(1) relating to the representative member.
 (3) The *representative member of a *GST group ceases to be the representative member of the group if:
 (a) all the *members of the group are *incapacitated entities; and
 (b) a member of the group who is not the representative member ceases to be an incapacitated entity.

Subdivision 48‑D—Ceasing to be a member of a GST group

48‑110  Adjustments after you cease to be a member of a GST group
 (1) If you cease to be a member of a GST group (the first GST group), any *adjustment that arises afterwards in relation to a supply, acquisition or importation that you made while a *member of the first GST group (other than a supply to, or an acquisition from, another member of that group):
 (a) is an adjustment that you have; and
 (b) is not an adjustment of the entity that is or was the *representative member of the first GST group (unless you were that representative member).
 (2) In relation to the first GST group, this section has effect despite section 48‑50 (which is about who has adjustments for a GST group).

48‑115  Changes in extent of creditable purpose after you cease to be a member of a GST group
 (1) If:
 (a) either:
 (i) while you were a *member of a *GST group (the first GST group), you acquired a thing (other than from another member of that group) or imported a thing; or
 (ii) you acquired or imported a thing while you were not a member of any GST group, and you subsequently became a member of a GST group (the first GST group) while you still held the thing; and
 (b) you cease to be a member of the first GST group;
then, when applying section 129‑40 for the first time after that cessation, 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 or the *representative member was entitled for the acquisition or importation; or
 (d) the amount of any *adjustment you or the representative member had under Division 129 in relation to the thing.
 (2) If:
 (a) while you were a *member of a *GST group (the first GST group), you acquired a thing (other