Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:1_16:p2
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 1 cl 16 (pt 2/2)
Character Range: 14714–16141

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 revoke an approval given under subsection (1) if the Commissioner is satisfied that the day approved is not appropriate.
Note: Revoking an approval under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
 (3) The Commissioner must give notice, to the entity referred to in subsection (1), of any decision that he or she makes under this section.