A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.10 Recipients who are members of GST groups
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.10
Recipients who are members of GST groups(1) If section 83 - 5 applies to a * taxable supply but the * recipient of the supply is a * member of a * GST group, the GST on the supply:
(a) is payable by the * representative member; and
(b) is not payable by the member (unless the member is the representative member).
(2) This section has effect despite section 83 - 5.