Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:1_14:p1
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 1 cl 14 (pt 1/2)
Character Range: 7884–10339

14  After section 48‑50
Insert:

48‑51  Consequences of being a member of a GST group for part of a tax period
 (1) If you are a *member of a *GST group only for one or more parts of a tax period:
 (a) section 48‑40 does not apply to the GST payable on a *taxable supply that you make, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and
 (b) section 48‑40 does not apply to the GST payable on a *taxable importation that you make during a period to which subsection (2) applies; and
 (c) section 48‑45 does not apply to the input tax credit for a *creditable acquisition or *creditable importation that you make, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and
 (d) section 48‑50 does not apply to an *adjustment that you have that would be attributable to a period to which 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 not a *member of that *GST group or any other GST group.

48‑52  Consequences for a representative member of membership change during a tax period
 (1) If an entity is a *member of a *GST group, of which you are the *representative member, only for one or more parts of a tax period:
 (a) section 48‑40 only applies to the GST payable on a *taxable supply that the entity makes, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity; and
 (b) section 48‑40 only applies to the GST payable on a *taxable importation that the entity makes during a period to which subsection (2) applies; and
 (c) section 48‑45 only applies to the input tax credit for a *creditable acquisition or *creditable importation that the entity makes, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity; and
 (d) section 48‑50 only applies to an *adjustment that the entity has that would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity.
 (2) This section applies to any period, during the tax period, during which the entity was a *member of the *GST group of which you are the *representative member.
 (3) However, if