A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 58 - Representatives of incapacitated entities
If an individual is appointed as a *representative of 2 or more *incapacitated entities , the individual may give to the Commissioner one *GST return for a tax period in respect of the entities if the entities are *members of the same *GST group . (2)
This section has effect despite section 31-5 (which is about who must give GST returns).