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

Taxation Administration Act 1953

43   Transitional provisions for GST groups

GST groups in existence before commencement

(1) Subject to subitems (5) to (8), on the commencement of this item:

(a) a GST group that existed immediately before that commencement is taken to continue in existence as if:

(i) it had been formed, and its formation had been notified to the Commissioner, in accordance with section 48-5 of the A New Tax System (Goods and Services Tax) Act 1999 as amended by this Act; and

(ii) its formation took effect immediately after that commencement; and

(b) the entities that were members of the group immediately before that commencement are taken, immediately after that commencement, to continue to be the members of the group; and

(c) the entity that was the representative member of the group immediately before that commencement is taken, immediately after that commencement, to continue to be the representative member of the group.

GST groups approved, but not in existence, before commencement

(2) If, before the commencement of this item, the Commissioner approved 2 or more entities as a GST group but the approval did not take effect before that commencement, then, on the date of effect decided by the Commissioner under section 48-85 of the A New Tax System (Goods and Services Tax) Act 1999:

(a) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48-5 of that Act as amended by this Act; and

(b) the entities that jointly applied for that approval are taken to be the members of the group; and

(c) the entity that was nominated in the application to be the representative member of the group is taken to be the representative member of the group.

GST groups applied for, but not approved, before commencement

(3) If:

(a) before the commencement of this item, 2 or more entities applied, in accordance with section 48-5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST group; and

(b) the application did not contain a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and

(c) the Commissioner did not approve the group as a GST group, and did not refuse the application, before that commencement;

then, on the date of effect specified in the application:

(d) the group is taken to be formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48-5 of that Act as amended by this Act; and

(e) the entities that jointly applied for that approval are taken to be the members of the group; and

(f) the entity that was nominated in the application to be the representative member of the group is taken to be the representative member of the group.

(4) If:

(a) before the commencement of this item, 2 or more entities applied, in accordance with section 48-5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST group; and

(b) the application contained a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and

(c) the Commissioner did not approve the group as a GST group, and did not refuse the application, before that commencement;

then:

(d) an application is taken to have been made to the Commissioner, under section 48-71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the formation of the GST group took effect; and

(e) if the Commissioner decides, under that section as so amended, to approve that day or another day - then, on that day or on that other day:

(i) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48-5 of that Act as so amended; and

(ii) the entities that jointly applied for approval of the group are taken to be the members of the group; and

(iii) the entity that was nominated, in the application for approval of the group, to be the representative member of the group is taken to be the representative member of the group.

Changes to membership etc. of GST groups applied for, but not approved, before commencement

(5) If:

(a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48-70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:

(i) approve another entity as an additional member of the group; or

(ii) revoke the approval of one of the members of the group as a member of the group; or

(iii) approve another member of the group to replace the representative member of the group; and

(b) the application did not contain a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and

(c) the Commissioner:

(i) did not give the approval, or revoke the approval, as requested in the application; and

(ii) did not refuse the application;

before that commencement;

then, on and after that commencement, the group is taken to continue in existence as if:

(d) the Commissioner has been notified, in accordance with section 48-70 of that Act as amended by this Act, that the corresponding action referred to in paragraph 48-70(1)(a), (b) or (c) of that Act as so amended has been taken; and

(e) the action took effect on the date of effect specified in the application.

(6) If:

(a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48-70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to:

(i) approve another entity as an additional member of the group; or

(ii) revoke the approval of one of the members of the group as a member of the group; or

(iii) approve another member of the group to replace the representative member of the group; and

(b) the application contained a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and

(c) the Commissioner:

(i) did not give the approval, or revoke the approval, as requested in the application; and

(ii) did not refuse the application;

before that commencement;

then:

(d) an application is taken to have been made to the Commissioner, under section 48-71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the approval or revocation took effect; and

(e) if the Commissioner decides, under that section as so amended, to approve that day or another day - then, on that day or on that other day, the group is taken to continue in existence as if:

(i) the Commissioner has been notified, in accordance with section 48-70 of that Act as so amended, that the corresponding action referred to in paragraph 48-70(1)(a), (b) or (c) of that Act as so amended has been taken; and

(ii) the action took effect on that day.

Revocation of approval of GST groups applied for, but revocation not approved, before commencement

(7) If:

(a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48-75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the group as a GST group; and

(b) the application did not contain a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and

(c) the Commissioner did not revoke the approval as requested in the application, and did not refuse the application, before that commencement;

then, on the date of effect specified in the application, the group is taken to be dissolved as if the Commissioner has been notified, in accordance with section 48-70 of that Act as amended by this Act, that the action referred to in paragraph 48-70(1)(d) of that Act as so amended has been taken.

(8) If:

(a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48-75 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to revoke the approval of the group as a GST group; and

(b) the application contained a request (however described) for the Commissioner to decide under section 48-85 of that Act, as a date of effect of the revocation, a date occurring before the date of that commencement; and

(c) the Commissioner did not revoke the approval as requested in the application, and did not refuse the application, before that commencement;

then:

(d) an application is taken to have been made to the Commissioner, under section 48-71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the revocation took effect; and

(e) if the Commissioner decides, under that section as so amended, to approve that day or another day - then, on that day or on that other day, the group is taken to be dissolved as if:

(i) the Commissioner has been notified, in accordance with section 48-70 of that Act as amended by this Act, that the action referred to in paragraph 48-70(1)(d) of that Act as so amended has been taken; and

(ii) the action took effect on that day.