Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:1_14:p2
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 1 cl 14 (pt 2/2)
Character Range: 10116–11877

were a tax period applying to the entity.
 (2) This section applies to any period, during the tax period, during which the entity was a *member of the *GST group of which you are the *representative member.
 (3) However, if you are the *representative member of the *GST group only for one or more parts of the tax period, this section has effect subject to section 48‑53.
 (4) If an entity is a *member of different *GST groups during the same tax period, subsections (1) and (2) apply separately in relation to each of those groups.

48‑53  Consequences of changing a representative member during a tax period
 (1) If you are the *representative member of a *GST group only for one or more parts of a tax period, then, in relation to your capacity as the representative member:
 (a) section 48‑40 only applies to the GST payable on a *taxable supply that an entity makes, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and
 (b) section 48‑40 only applies to the GST payable on a *taxable importation that an entity makes during a period to which subsection (2) applies; and
 (c) section 48‑45 only applies to the input tax credit for a *creditable acquisition or *creditable importation that an entity makes, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and
 (d) section 48‑50 only applies to an *adjustment that an entity has that would be attributable to a period to which subsection (2) applies if it were a tax period applying to you.
 (2) This section applies to any period, during the tax period, during which you were the *representative member of the *GST group.