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

Chapter 4 - The special rules  

Part 4-6 - Special rules mainly about tax periods  


The special rules in this Part mainly modify the operation of Part 2-6 , but they may affect other Parts of Chapter 2 in minor ways.

Division 151 - Annual tax periods  

Subdivision 151-A - Electing to have annual tax periods  

151-15   Annual tax period elections by representative members of GST groups  

A *representative member of a *GST group cannot make an *annual tax period election unless each *member of the GST group is eligible under section 151-5 .

If the *representative member makes such an election, the *annual tax period applying to the representative member also applies to each member.

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