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

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  


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 48 - GST groups  

Subdivision 48-C - Administrative matters  

48-75   Effect of representative member becoming an incapacitated entity  


(a) the *representative member of a *GST group becomes an *incapacitated entity ; and

(b) the representative member does not cease to be a *member of the group;

the representative member ceases to be the representative member of the group unless all the other *members of the group are incapacitated entities.


Subsection (1) does not apply for the purposes of the representative member making an election under subsection 48-73(1) relating to the representative member.

The *representative member of a *GST group ceases to be the representative member of the group if:

(a) all the *members of the group are *incapacitated entities ; and

(b) a member of the group who is not the representative member ceases to be an incapacitated entity.

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