A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-2
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Special rules mainly about supplies and acquisitions
If section 86-5 applies to a *taxable supply but the *recipient of the supply is a *member of a *GST group, the GST on the supply:
(a) is payable by the *representative member; and
(b) is not payable by the member (unless the member is the representative member). (2)
This section has effect despite sections 48-40 , 51-30 and 86-5 (which are about who is liable for GST).
Note:
The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.
Division 86 - Valuable metals
86-15
Recipients who are members of GST groups
(1)
If section 86-5 applies to a *taxable supply but the *recipient of the supply is a *member of a *GST group, the GST on the supply:
(a) is payable by the *representative member; and
(b) is not payable by the member (unless the member is the representative member). (2)
This section has effect despite sections 48-40 , 51-30 and 86-5 (which are about who is liable for GST).
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