Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:1_43:p1
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 1 cl 43 (pt 1/5)
Character Range: 26802–29424

43  Transitional provisions for GST groups

GST groups in existence before commencement
(1) Subject to subitems (5) to (8), on the commencement of this item:
 (a) a GST group that existed immediately before that commencement is taken to continue in existence as if:
 (i) it had been formed, and its formation had been notified to the Commissioner, in accordance with section 48‑5 of the A New Tax System (Goods and Services Tax) Act 1999 as amended by this Act; and
 (ii) its formation took effect immediately after that commencement; and
 (b) the entities that were members of the group immediately before that commencement are taken, immediately after that commencement, to continue to be the members of the group; and
 (c) the entity that was the representative member of the group immediately before that commencement is taken, immediately after that commencement, to continue to be the representative member of the group.

GST groups approved, but not in existence, before commencement
(2) If, before the commencement of this item, the Commissioner approved 2 or more entities as a GST group but the approval did not take effect before that commencement, then, on the date of effect decided by the Commissioner under section 48‑85 of the A New Tax System (Goods and Services Tax) Act 1999:
 (a) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48‑5 of that Act as amended by this Act; and
 (b) the entities that jointly applied for that approval are taken to be the members of the group; and
 (c) the entity that was nominated in the application to be the representative member of the group is taken to be the representative member of the group.

GST groups applied for, but not approved, before commencement
(3) If:
 (a) before the commencement of this item, 2 or more entities applied, in accordance with section 48‑5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST 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 approval of the group, a date occurring before the date of that commencement; and
 (c) the Commissioner did not approve the group as a GST group, and did not refuse the application, before that commencement;
then, on the date of effect specified in the application:
 (d) the group is taken to be formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48‑5 of that Act as amended by this Act; and
 (e) the entities