Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p16
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 16/63)
Character Range: 282757–285233

different partner;
 (v) none of the partners is a member of the company, and the members of the company are not all family members of the same partner and no other partner; or
 (d) the company has more than one member, each of whom is:
 (i) an individual who is a member of the GST group or proposed GST group; or
 (ii) a family member of that individual; or
 (e) a trust is a member of the GST group or proposed GST group, and distributions of income or capital of the trust are not made except to an entity that is:
 (i) the company; or
 (ii) any other company that is a member of the GST group or proposed GST group; or
 (iia) a member of, or a family member of a member of, any company referred to in subparagraph (i) or (ii) that is a company to which subsection (1A) applies; or
 (iii) an *endorsed charity or a *gift‑deductible entity.
 (1A) This subsection applies to a company if:
 (a) the company has only one member; or
 (b) the company has more than one member, and:
 (i) at least 2 of the members are beneficiaries of the trust in question (either directly, or indirectly through one or more interposed trusts); or
 (ii) one of the members is such a beneficiary, and at least one other such beneficiary is a *family member of a different member of the company; or
 (iii) none of the members is such a beneficiary, and those family members (of the members of the company) who are such beneficiaries are not all family members of the same member of the company and no other member.
 (2) A person is a family member of an individual if the individual's family, within the meaning of section 272‑95 in Schedule 2F to the *ITAA 1936, includes that person. There are no family members of an entity that is not an individual.

Subdivision 48‑B—Consequences of GST groups

48‑40  Who is liable for GST
 (1) GST that is payable on any *taxable supply an entity makes and that is attributable to a tax period during which the entity is a *member of a *GST group:
 (a) is payable by the *representative member; and
 (b) is not payable by the entity that made it (unless the entity is the representative member).
Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).
 (1A) GST that is payable on any *taxable importation an entity makes while the entity is a *member of a *GST group:
 (a) is payable by the *representative member;