A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
119 Section 195-1
cease to be a member of a GST group means:
(a) your approval as a *member of a *GST group is revoked; or
(b) the approval of a GST group of which you are a member is revoked.