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

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  

Note:

The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.

Division 162 - Payment of GST by instalments  

Subdivision 162-A - Electing to pay GST by instalments  

162-20   Elections by representative members of GST groups  

(1)    
A * representative member of a * GST group cannot elect to pay GST by instalments unless each * member of the GST group is eligible under section 162-5 .

(2)    
If the * representative member makes such an election, the * instalment tax period applying to the representative member also applies to each member. However, the members other than the representative member are not * GST instalment payers.