A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 151.15 Annual tax period elections by representative members of GST groups
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 151.15
Annual tax period elections by representative members of GST groups(1) A * representative member of a * GST group cannot make an * annual tax period election unless each * member of the GST group is eligible under section 151 - 5.
(2) If the * representative member makes such an election, the *
annual tax period applying to the representative member also applies to each
member.