Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p44
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 44/63)
Character Range: 350802–353631

or importation is a *taxable supply or *taxable importation, or the amount of GST payable on the supply or importation; or
 (b) whether an acquisition or importation is a *creditable acquisition or *creditable importation, or the amount of the input tax credit for the acquisition or importation; or
 (c) whether an *adjustment arises in relation to a supply, acquisition or importation, or the amount of such an adjustment.
 (3) To avoid doubt, if the other entity ceases to be an *incapacitated entity, this section continues to apply in relation to the supply, acquisition or importation, or to the act or omission, after the other entity ceases to be an incapacitated entity.
 (4) To avoid doubt, to the extent that an act or omission referred to in subsection (2) relates to deciding to *account on a cash basis, that subsection does not apply for the purposes of determining, for the purposes of the *GST law, whether an *adjustment arises under Division 21 in relation to a supply or acquisition.

58‑10  Circumstances in which representatives have GST‑related liabilities and entitlements

General rule
 (1) A *representative of an *incapacitated entity:
 (a) is liable to pay any GST that the incapacitated entity would, but for this section or section 48‑40, be liable to pay on a *taxable supply or a *taxable importation; and
 (b) is entitled to any input tax credit that the incapacitated entity would, but for this section or section 48‑45, be entitled to for a *creditable acquisition or a *creditable importation; and
 (c) has any *adjustment that the incapacitated entity would, but for this section or section 48‑50, have;
to the extent that the making of the supply, importation or acquisition to which the GST, input tax credit or adjustment relates is within the scope of the representative's responsibility or authority for managing the incapacitated entity's affairs.

Exceptions for certain taxable supplies
 (2) This section does not apply to the GST payable on a *taxable supply to the extent that one or more of the following apply:
 (a) the *incapacitated entity received the *consideration for the supply before the *representative became a representative of the incapacitated entity;
 (b) if, under Division 83 or section 84‑5 or 86‑5, the GST is payable by the recipient of the supply—the incapacitated entity provided the consideration for the supply before the representative became a representative of the incapacitated entity;
 (c) if:
 (i) the supply is a supply for which a *voucher to which Division 100 applies is redeemed; and
 (ii) the incapacitated entity supplied the voucher before the representative became a representative of the incapacitated entity;
  the consideration for the supply referred to in subparagraph (i) does not exceed the consideration provided for the incapacitated