Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_4:p24
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 24/24)
Character Range: 849686–851239

partner of the partnership.
Note: Section 444‑30 in Schedule 1 to the Taxation Administration Act 1953 deals with the liability of partners for the obligations imposed on a partnership under the GST law.
 (2) For the avoidance of doubt, a supply, acquisition or importation made by or on behalf of one or more members of the committee of management of an unincorporated association or body of persons (other than a *partnership), in their capacity as members of that committee:
 (a) is taken to be a supply, acquisition or importation made by the body; and
 (b) is not taken to be a supply, acquisition or importation made by any members of the association or body.
Note: Section 444‑5 in Schedule 1 to the Taxation Administration Act 1953 deals with the liability of members of committees of management for the obligations imposed on an unincorporated association or body of persons under the GST law.

Division 188—Meaning of GST turnover

188‑1  What this Division is about
      In some important respects, the way that this Act applies to you depends on your GST turnover. There are several turnover thresholds, and whether your GST turnover meets a particular turnover threshold, or whether it does not exceed a particular turnover threshold, can determine how this Act applies to you.

188‑5  Explanation of the turnover thresholds
  This table specifies the turnover thresholds and indicates how they affect the operation of this Act.

Turnover thresholds
Item                 This turnover threshold ...              Is relevant to working out: