Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 11 Other amendments
Taxation Administration Act 1953
17 After subsection 53(1)
(1A) Subsection (1) does not apply to a member of a GST group if an Australian law has the effect of prohibiting the member from entering into any arrangement under which the member becomes subject to the liability referred to in that subsection.
(1B) However, a member to which subsection (1A) applies remains liable for any amount payable under an indirect tax law by the representative member of the group, to the extent that the liability arises from an act or omission of the member to which subsection (1A) applies.