Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p17
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 17/63)
Character Range: 284999–287628

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; and
 (b) is not payable by the member that made it (unless the member 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).
 (2) However:
 (a) a supply that an entity makes to another *member of the same *GST group is treated as if it were not a *taxable supply, unless:
 (i) it is a taxable supply because of section 84‑5 (which is about offshore supplies); or
 (ii) the entity is a participant in a *GST joint venture and acquired the thing supplied from the *joint venture operator for the joint venture; and
 (b) this section only applies to GST payable on a *taxable importation made, by a member of the GST group other than the *representative member, if the GST on the importation is payable at a time when GST on *taxable supplies is normally payable by the representative member.
 (3) This section has effect despite sections 9‑40 and 13‑15 (which are about liability for GST).

48‑45  Who is entitled to input tax credits
 (1) If an entity makes a *creditable acquisition or *creditable importation the input tax credit for which is attributable to a tax period during which the entity is a *member of a *GST group:
 (a) the *representative member is entitled to the input tax credit on the acquisition or importation; and
 (b) the entity making the acquisition or importation is not entitled to the input tax credit on the acquisition or importation (unless the entity is the representative member).
 (2) In deciding, for the purposes of subsection (1), whether an acquisition or importation by an entity is a *creditable acquisition or *creditable importation, the acquisition or importation is treated as being solely or partly for a *creditable purpose if, and only if, it would be so treated if:
 (a) the GST group were treated as a single entity; and
 (b) the GST group were not treated as a number of entities corresponding to the members of the GST group.
 (3) However, an acquisition that an entity makes from another *member of the same *GST group is not a *creditable acquisition unless the supply of the thing acquired by the entity was a *taxable supply because of section 84‑5 (which is about offshore supplies).
 (4) This section has effect despite sections 11‑5 and 15‑5 (which are about what