GST for small business

GST groups

Two or more related businesses may form a GST group, provided they satisfy certain membership requirements.

GST groups are treated as a single entity. Generally, transactions between group members are ignored for GST purposes. As a result, you do not have to pay GST and you cannot claim GST credits on these transactions.

One business, known as the 'representative member', manages the group's GST affairs. The representative member is responsible for the GST payable and can claim the GST credits on transactions undertaken by group members (except transactions between group members).

The representative member is the only group member who must complete the GST part of an activity statement. In doing this, the representative member will effectively be accounting for the group's total GST liability.

For more information about GST groups: phone us on 13 28 66 refer to GST groups (NAT 3089).

Sections within 01 Register for GST

• What does being registered for GST mean?
• GST groups