Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 1 GST groups and GST joint ventures
Part 1 Forming, changing and dissolving GST groups and GST joint ventures
A New Tax System (Goods and Services Tax) Act 1999
6 Subsection 48-40(1)
Omit "payable on any *taxable supply or *taxable importation that a *member of a *GST group makes", substitute "that is payable on any *taxable supply an entity makes and that is attributable to a tax period during which the entity is a *member of a *GST group".