6.b. Is the de minimis threshold based on a group wide test or is the threshold based upon an entity basis only?


Where members have grouped, the de minimis threshold is based on a group wide test. Section 48-45 of the GST Act prescribes that where members have grouped the representative member is entitled to the input tax credits.

The tests must therefore be applied to the group.

    Last modified: 07 Jun 2012QC 16411