Entities can self-assess their eligibility to form, change and dissolve a GST group, and to change a representative member on any day during a tax period. The representative member of the group must notify us of the GST groups' details on or before the day they are required to lodge a GST return for the tax period in which the formation, change or dissolution takes effect.
If the representative member fails to notify us by the relevant date, the representative member will need to apply for approval of an early date of effect for the formation, change of membership, or dissolution of a GST group or a change in the representative member.
Similar rules apply to determining the date of effect for the formation, change in participants or dissolution of a GST joint venture, or a change in the joint venture operator.
To notify us about the formation, change of membership, or dissolution of a GST group or a change in the representative member, you need to complete a GST group - notification of forming, changing or cancelling form (NAT 2952). You can also request an early date of effect at the same time (if required) using this form.
To notify us about the formation, change of participants, or dissolution of a GST joint venture or a change in the joint venture operator, you need to complete a GST joint venture - notification of forming, changing or cancelling form (NAT 2953). You can request an early date of effect at the same time (if required) using this form.
We will take the following factors into account in making our decision on your request for an early date of effect:
- all prospective or current members of the GST group have continuously satisfied the membership requirements throughout the period for which they want to be grouped
- all prospective or current participants of the GST joint venture have continuously satisfied the participation requirements throughout the period for which they want to form the joint venture
- any change in the financial position of the GST group members or the GST joint venture participants
- the compliance history of the relevant entities, including lodgment obligations
- whether there are any transactions between GST group members or between GST joint venture participants that have not been disclosed in any activity statements lodged by them
- any extenuating circumstances that contributed to the late lodgment of the notification
- the length of time between the date of effect requested and the date of lodgment of the application
- any other relevant factors.
You may object to a decision relating to the approval of an early date of effect if you are dissatisfied.
Your objection must:
- be in writing
- be signed and dated
- state fully and in detail the grounds you are relying on, and
- be lodged within 60 days from the date of service of the notice.
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Last Modified: Tuesday, 21 February 2012