GST group - notification of forming, changing or cancelling

What is a GST group?

A goods and services tax (GST) group consists of two or more business entities that operate as a single business for GST purposes. To form a GST group, entities must satisfy certain requirements and the nominated group representative must notify us.

When to complete this form

Use this form to notify us that you have:

• formed a GST group
• changed the GST group's representative
• added or removed members from a GST group
• cancelled a GST group
• elected to have all the GST group members' tax periods cease at the same date as that of an incapacitated entity.

You can download this publication in Portable Document Format (PDF).

GST group - notification of forming, changing or cancelling (NAT 2952, PDF,502 KB).

For further information, refer to: GST Groups (NAT 3089) Approvals of GST groups and GST joint ventures: Date of effect guidelines (NAT 5751) Add a new business account (NAT 2954) - register for GST, fuel tax credits and other accounts Application to defer GST on imported goods