A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 131.15 Annual apportionment elections by representative members of GST groups
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 131.15
Annual apportionment elections by representative members of GST groups(1) A * representative member of a * GST group cannot make an * annual apportionment election unless each * member of the GST group is eligible under section 131 - 5.
(2) If the * representative member makes such an election, or
revokes such an election, each * member of the * GST group is taken to have
made, or revoked, the election.