Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p47
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 47/63)
Character Range: 358524–361313

this section, the GST or input tax credit would be attributable to a tax period that ended before the representative became a representative of the incapacitated entity, the GST or input tax credit is instead attributable to the first tax period applying to the representative in that capacity.
 (2) This section has effect despite sections 29‑5 and 29‑10 (which are about attribution of GST on taxable supplies and of input tax credits for creditable acquisitions).

58‑45  GST returns for representatives of incapacitated entities
 (1) If an individual is appointed as a *representative of 2 or more *incapacitated entities, the individual may give to the Commissioner one *GST return for a tax period in respect of the entities if the entities are *members of the same *GST group.
 (2) This section has effect despite section 31‑5 (which is about who must give GST returns).

58‑50  Representatives to give GST returns for incapacitated entities
 (1) A *representative of an *incapacitated entity must give to the Commissioner a *GST return for a tax period applying to the incapacitated entity if:
 (a) the incapacitated entity has failed to give to the Commissioner a GST return for a tax period; and
 (b) the Commissioner, in writing, directs the representative to give to the Commissioner a GST return.
Note: Deciding to direct a representative of an incapacitated entity to give to the Commissioner a GST return is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
 (2) The tax period may be any tax period applying to the *incapacitated entity, including:
 (a) a tax period that ends before the *representative became a representative of the incapacitated entity; and
 (b) a tax period that starts after the representative became a representative of the incapacitated entity.
 (3) The *GST return by the *representative:
 (a) must be in accordance with the requirements of Division 31 as they would apply in relation to the *incapacitated entity except to the extent that the direction under paragraph (1)(b) modifies those requirements; and
 (b) must be given to the Commissioner within the period specified in the direction.
 (4) Without limiting the matters that the Commissioner may take into account in deciding whether to give a direction under paragraph (1)(b), the Commissioner must take into account:
 (a) the likelihood of a dividend to unsecured creditors of the *incapacitated entity being declared, and the likely amounts of any such dividend; and
 (b) the likelihood that, if the Commissioner were given the *GST return, it would reveal a liability to pay an amount to the Commissioner under the *GST law; and
 (c) the availability of books and records that would make it possible to prepare the GST return; and