Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p15
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 15/63)
Character Range: 280515–282967

54.
 (2) Paragraph (1)(b) does not apply if:
 (a) the entity is a non‑profit body; and
 (b) all the other members of the GST group or proposed GST group are non‑profit bodies; and
 (c) the entity and all those other members are members of the same *non‑profit association.
Note 1: For the membership requirements of non‑profit sub‑entities, see section 63‑50.
Note 2: For the membership requirements of a GST group of government related entities, see section 149‑25.
 (2A) Paragraph (1)(d) does not apply in relation to a tax period that the Commissioner has determined under section 27‑30 if the tax period:
 (a) ends at the same time as a tax period (a corresponding tax period) of each of the other *members of the *GST group; and
 (b) is not longer than any corresponding tax period (other than a tax period that the Commissioner has determined under section 27‑30).
 (3) A *company does not satisfy the membership requirements of a *GST group, or a proposed GST group, if:
 (a) one or more other members of the GST group or proposed GST group are not companies; and
 (b) none of the members of the GST group or proposed GST group that are companies satisfy section 48‑15.

48‑15  Relationship of companies and non‑companies in a GST group
 (1) A *company that is a member of a *GST group, or a proposed GST group, satisfies this section if:
 (a) a *partnership, trust or individual that is a member of the GST group or proposed GST group would, if it were another company, have *at least a 90% stake in that company; or
 (b) the company has only one member, and that member:
 (i) is a partner in a partnership that is a member of the GST group or proposed GST group; or
 (ii) is an individual that is a member of the GST group or proposed GST group; or
 (iii) is a *family member of that partner or individual; or
 (c) the company has more than one member, each of whom is:
 (i) a partner in the same partnership that is a member of the GST group or proposed GST group; or
 (ii) a family member of any such partner;
  and one of the following applies:
 (iii) at least 2 of the partners are members of the company;
 (iv) one of the partners is a member of the company, and at least one other member of the company is a family member of a 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