Document ID: chunk:federal_register_of_legislation:C2006C00496:clause:11_17
Version: federal_register_of_legislation:C2006C00496
Segment Type: clause
Provision Reference: sch 11 cl 17
Character Range: 104754–105314

17  After subsection 53(1)
Insert:

 (1A) Subsection (1) does not apply to a member of a GST group if an Australian law has the effect of prohibiting the member from entering into any arrangement under which the member becomes subject to the liability referred to in that subsection.

 (1B) However, a member to which subsection (1A) applies remains liable for any amount payable under an indirect tax law by the representative member of the group, to the extent that the liability arises from an act or omission of the member to which subsection (1A) applies.