A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 48.40 Who is liable for GST

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 48.40

  (1)   GST that is payable on any * taxable supply an entity makes and that is attributable to a tax period during which the entity is a * member of a * GST group:

  (a)   is payable by the * representative member; and

  (b)   is not payable by the entity that made it (unless the entity is the representative member).

Note:   However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section   444 - 90 in Schedule   1 to the Taxation Administration Act 1953 ).

  (1A)   GST that is payable on any * taxable importation an entity makes while the entity is a * member of a * GST group:

  (a)   is payable by the * representative member; and

  (b)   is not payable by the member that made it (unless the member is the representative member).

Note:   However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section   444 - 90 in Schedule   1 to the Taxation Administration Act 1953 ).

  (2)   However:

  (a)   a supply that an entity makes to another * member of the same * GST group is treated as if it were not a * taxable supply, unless:

  (i)   it is a taxable supply because of section   84 - 5 (which is about offshore supplies); or

  (ii)   the entity is a participant in a * GST joint venture and acquired the thing supplied from the * joint venture operator for the joint venture; and

  (b)   this section only applies to GST payable on a * taxable importation made, by a member of the GST group other than the * representative member, if the GST on the importation is payable at a time when GST on * taxable supplies is normally payable by the representative member.

  (3)   This section has effect despite sections   9 - 40 and 13 - 15 (which are about liability for GST).