Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 1 GST groups and GST joint ventures
Part 1 Forming, changing and dissolving GST groups and GST joint ventures
A New Tax System (Goods and Services Tax) Act 1999
4 After subsection 48-10(2)
(2A) Paragraph (1)(d) does not apply in relation to a tax period that the Commissioner has determined under section 27-30 if the tax period:
(a) ends at the same time as a tax period (a corresponding tax period ) of each of the other *members of the *GST group; and
(b) is not longer than any corresponding tax period (other than a tax period that the Commissioner has determined under section 27-30).