A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-4 - Special rules mainly about net amounts and adjustments  


The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.

Division 131 - Annual apportionment of creditable purpose  

Subdivision 131-A - Electing to have annual apportionment  

131-15   Annual apportionment elections by representative members of GST groups  

A *representative member of a *GST group cannot make an *annual apportionment election unless each *member of the GST group is eligible under section 131-5 .

If the *representative member makes such an election, or revokes such an election, each *member of the *GST group is taken to have made, or revoked, the election.

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.