Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p14
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 14/63)
Character Range: 278193–280730

was given to the Commissioner after the day by which the entity nominated to be the *representative member of the group is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the formation of the *GST group takes effect from the start of:
 (a) the day specified in the notice, if that day is approved by the Commissioner under section 48‑71; and
 (b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section.

48‑7  Membership of GST groups
 (1) A member of a *GST group is an entity that:
 (a) formed the group under section 48‑5, or was added to the group under section 48‑70; and
 (b) *satisfies the membership requirements of the group.
 (2) However, the entity is not a member of the *GST group if the entity has, since the last time the entity became such a member:
 (a) left, or been removed from, the group under section 48‑70; or
 (b) ceased to *satisfy the membership requirements of the group.
 (3) The *representative member of a *GST group must notify the Commissioner, in the *approved form, if a *member of the group no longer *satisfies the membership requirements for the GST group.
 (4) The notice must be given within 21 days after the *member no longer *satisfies the membership requirements for the *GST group.
Note: Section 286‑75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection.

48‑10  Membership requirements of a GST group
 (1) An entity satisfies the membership requirements of a *GST group, or a proposed GST group, if the entity:
 (a) is:
 (i) a *company; or
 (ii) a *partnership, trust or individual that satisfies the requirements specified in the regulations; and
 (b) is, if the entity is a company, a company of the same *90% owned group as all the other members of the GST group or proposed GST group that are also companies; and
 (c) is *registered; and
 (d) has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and
 (e) accounts on the same basis as all the other members of the GST group or proposed GST group; and
 (f) is not a member of any other GST group; and
 (g) does not have any branch that is registered under Division 54.
 (2) Paragraph (1)(b) does not apply if:
 (a) the entity is a non‑profit body; and
 (b) all the other members of the GST group or proposed GST group are non‑profit bodies; and
 (c) the entity and all those other