Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p22
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 22/63)
Character Range: 296684–299387

*representative may remove the entity from the group; or
 (f) the representative member may dissolve the group.
 (2) The action is to be taken by notice given to the Commissioner, in the *approved form, by:
 (a) if paragraph (1)(a), (d) or (f) applies—the *representative member; or
 (b) if paragraph (1)(b) or (c) applies—the new representative member of the group; or
 (c) if paragraph (1)(e) applies—the *representative of the *incapacitated entity.
 (3) The action takes effect from the start of the day specified in the notice (whether that day is before, on or after the day on which the notice was given to the Commissioner).
 (4) However, if the notice was given to the Commissioner after the day by which the *representative member of the group, or the entity nominated to be the new 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 action 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.
 (5) Despite subsections (3) and (4), action taken under paragraph (1)(e) cannot take effect earlier than the day on which the *member of the group became an *incapacitated entity.
 (6) A *GST group is taken to be dissolved if:
 (a) a *member of the group ceases to be the *representative member of the group; and
 (b) no other member of the group becomes the representative member of the group, with effect from the day after the previous representative member ceased to be the representative member of the group.
 (7) A notice that another *member of the *GST group has become the *representative member of the group must be given to the Commissioner within 21 days after the other member became the representative member.
Note: Section 286‑75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection.

48‑71  Approval of early day of effect of forming, changing etc. GST groups
 (1) If an entity that gives a notice to the Commissioner under paragraph 48‑5(1)(c) or subsection 48‑70(2) applies, in the *approved form, to the Commissioner for approval of a day specified in the notice, the Commissioner must:
 (a) approve, for the purposes of subsection 48‑5(4) or 48‑70(4), the day specified in the notice; or
 (b) approve another day for those purposes.
Note: Approving another day under paragraph (b) is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
 (2) The Commissioner may