Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p18
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 18/63)
Character Range: 287385–289881

a *creditable acquisition unless the supply of the thing acquired by the entity was a *taxable supply because of section 84‑5 (which is about offshore supplies).
 (4) This section has effect despite sections 11‑5 and 15‑5 (which are about what are creditable acquisitions and creditable importations), and sections 11‑20 and 15‑15 (which are about who is entitled to input tax credits).

48‑50  Adjustments
 (1) Any *adjustment that an entity has and that is attributable to a tax period during which the entity is a *member of a *GST group is to be treated as if:
 (a) the entity did not have the adjustment (unless the entity is the *representative member); and
 (b) the representative member had the adjustment.
 (2) This section has effect despite section 17‑10 (which is about the effect of adjustments on net amounts).

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