Document ID: chunk:federal_register_of_legislation:C2012C00932:clause:1_23
Version: federal_register_of_legislation:C2012C00932
Segment Type: clause
Provision Reference: sch 1 cl 23
Character Range: 19257–20092

23  Subsection 48‑75(2)
Repeal the subsection, substitute:
 (2) The Commissioner must revoke the approval of a *GST group if:
 (a) the Commissioner is satisfied that none of its *members, or only one of its members, *satisfies the membership requirements for that GST group; or
 (b) the Commissioner is satisfied that:
 (i) a member of the GST group has ceased, because of section 48‑72, to be the *representative member of the group; and
 (ii) in the period of 21 days since the cessation, the Commissioner has not been required under subsection 48‑72(4) to approve another member of the group to replace that member as the representative member of the group.
Note: Revoking under this subsection the approval of a GST group is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).