S 151-65 repealed by No 74 of 2010, s 3 and Sch 1 item 35, applicable to tax periods starting on or after 1 July 2010. For transitional provisions, see note under Div
heading. S 151-65 formerly read:
151-65 The effect of changing the membership of GST groups
end of the annual tax period
If you are a *member of a *GST group whose membership changes during an *annual tax period applying to you, the annual tax period ends when the membership of the GST group changes.
The *representative member of the *GST group must give the *GST return for the *annual tax period to the Commissioner:
on or before the 21st day of the month following the end of the annual tax period; or
within such further period as the Commissioner allows.
If the *net amount for the *annual tax period is greater than zero, the *representative member of the *GST group must pay the net amount to the Commissioner on or before the 21st day of the month following the end of the annual tax period.
This section has effect despite sections
(which is about annual tax periods),
(which is about when GST returns for annual tax periods must be given) and
(which is about when payments of net amounts for annual tax periods must be made).
S 151-65 inserted by No 134 of 2004, s 3 and Sch 1 item 11, applicable in relation to net amounts for tax periods starting, or that started, on or after:
(a) for entities that, on 1 October 2004, had quarterly tax periods applying to them
1 October 2004; or
(b) for other entities
1 November 2004.