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GST group - forming, changing or cancelling

Use this to form notify us that you have formed, changed or cancelled a GST group. You can also add or remove members and change the group's representative.

Last updated 23 August 2013

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 386KB)This link will download a file.

See also