Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:1_43:p2
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 1 cl 43 (pt 2/5)
Character Range: 29207–31728

in the application:
 (d) the group is taken to be formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48‑5 of that Act as amended by this Act; and
 (e) the entities that jointly applied for that approval are taken to be the members of the group; and
 (f) the entity that was nominated in the application to be the representative member of the group is taken to be the representative member of the group.
(4) If:
 (a) before the commencement of this item, 2 or more entities applied, in accordance with section 48‑5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST group; and
 (b) the application contained a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and
 (c) the Commissioner did not approve the group as a GST group, and did not refuse the application, before that commencement;
then:
 (d) an application is taken to have been made to the Commissioner, under section 48‑71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the formation of the GST group took effect; and
 (e) if the Commissioner decides, under that section as so amended, to approve that day or another day—then, on that day or on that other day:
 (i) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48‑5 of that Act as so amended; and
 (ii) the entities that jointly applied for approval of the group are taken to be the members of the group; and
 (iii) the entity that was nominated, in the application for approval of the group, to be the representative member of the group is taken to be the representative member of the group.

Changes to membership etc. of GST groups applied for, but not approved, before commencement
(5) If:
 (a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48‑70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:
 (i) approve another entity as an additional member of the group; or
 (ii) revoke the approval of one of the members of the group as a member of the group; or
 (iii) approve another member of the group to replace the representative member of the group; and
 (b) the application did not contain a request (however described) for