A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.20 Elections by representative members of GST groups
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.20
Elections by representative members of GST groups(1) A * representative member of a * GST group cannot elect to pay GST by instalments unless each * member of the GST group is eligible under section 162 - 5.
(2) If the * representative member makes such an election, the *
instalment tax period applying to the representative member also applies to
each member. However, the members other than the representative member are not
* GST instalment payers.