Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_4:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 1/5)
Character Range: 783441–786104

4                                      less than 7 months                           the 3 months preceding that current tax period

162‑10  Your current GST lodgment record
 (1) If you are not a *member of a *GST group, your current GST lodgment record is the period, immediately preceding the current tax period applying to you, that is covered by tax periods applying to you for which you have given *GST returns to the Commissioner.
 (2) If you are a *member of a *GST group, your current GST lodgment record is the period, immediately preceding the current tax period applying to you, that is covered by tax periods applying to you:
 (a) for which you have given *GST returns to the Commissioner; and
 (b) during which the membership of the GST group has not changed.
 (3) However, if you have been (but are not currently) the *representative member of a *GST group, any tax periods applying to you during which you were such a representative member are not to be counted towards your current GST lodgment record.

162‑15  Electing to pay GST by instalments
 (1) You may, by notifying the Commissioner in the *approved form, elect to pay GST by instalments if you are eligible under section 162‑5.
 (2) Your election takes effect from:
 (a) the start of the earliest tax period for which, on the day on which you make your election, your *GST return is not yet due; or
 (b) the start of such other tax period as the Commissioner allows, in accordance with a request you make in the *approved form.
Note: Refusing a request to allow your election to take effect from the start of another tax period is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

162‑20  Elections by representative members of GST groups
 (1) A *representative member of a *GST group cannot elect to pay GST by instalments unless each *member of the GST group is eligible under section 162‑5.
 (2) If the *representative member makes such an election, the *instalment tax period applying to the representative member also applies to each member. However, the members other than the representative member are not *GST instalment payers.

162‑25  When you must make your election
 (1) You must make your election on or before 28 October in the *financial year to which it relates.
 (2) However, if:
 (a) during the *financial year but after 28 October in that financial year, you became eligible under section 162‑5 to elect to pay GST by instalments; and
 (b) this subsection had not applied to you before; and
 (c) your *current GST lodgment record is not more than 6 months;
you must make your election on or before the first day,