Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p21
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 21/63)
Character Range: 294284–296920

representative member would still have been entitled under section 48‑45 to that input tax credit if that other entity had been the recipient of the supply.
Note: Subparagraph (d)(iii) ensures that a member of the GST group identified in the document was a member of the group at the relevant time for the supply in question.
 (2) However, any obligation that the supplier of a *taxable supply has under subsection 29‑70(2) is an obligation to give to the *recipient of the supply a document that would be a *tax invoice for the supply even if subsection (1) of this section had not been enacted.
Note: This subsection ensures that a recipient's entitlement to a tax invoice, including (if subparagraph 29‑70(1)(c)(ii) requires it) an entitlement to a tax invoice that enables the recipient's identity or the recipient's ABN to be clearly ascertained, is unaffected by this section.
 (3) This section has effect despite section 29‑70 (which is about tax invoices).

48‑60  GST returns
 (1) If you are a *member of a *GST group during the whole of a tax period, you are not required to give to the Commissioner a *GST return for that tax period, unless you are the *representative member of the group during that period.
Note: If you were not a member of a GST group during the whole of a tax period, you are still obliged to give a GST return for the tax period, and (because of section 48‑51) your net amount for the tax period will take into account your liabilities and entitlements relating to the one or more parts of the tax period during which you were not a member.
 (2) This section has effect despite section 31‑5 (which is about who must give GST returns).

Subdivision 48‑C—Administrative matters

48‑70  Changing the membership etc. of GST groups
 (1) The following actions may be taken, in accordance with subsection (2), in relation to a *GST group:
 (a) the *representative member of the group may, with the written agreement of an entity that *satisfies the membership requirements of the GST group, add the entity to the group;
 (b) the representative member may leave the group; or
 (c) another *member of the group, nominated by the members, who is an *Australian resident may become the new representative member; or
 (d) the representative member may remove from the group any other member of the group; or
 (e) if a member of the group is an *incapacitated entity—the entity's *representative may remove the entity from the group; or
 (f) the representative member may dissolve the group.
 (2) The action is to be taken by notice given to the Commissioner, in the *approved form, by:
 (a) if paragraph (1)(a), (d)