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

Chapter 4 - The special rules  

Part 4-5 - Special rules mainly about registration  


The special rules in this Part mainly modify the operation of Part 2-5 , but they may affect other Parts of Chapter 2 in minor ways.

Division 149 - Government entities  


149-25   Membership requirements of a government GST group  

A *government related entity satisfies the membership requirements for a * GST group , or a proposed GST group, of government related entities if:

(a) it is * registered ; and

(b) it is not a * member of any other GST group; and

(c) it has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and

(d) it accounts on the same basis as all those other members; and

(e) all those other members are government related entities.


Some government related entities can still use section 48-10 to satisfy the membership requirements of GST groups.

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