A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 4-1 - Special rules mainly about particular ways entities are organised  

Division 48 - GST groups  

Subdivision 48-A - Approval of GST groups  

48-10.01   48-10.01   Definitions for Subdivision  
In this Subdivision:

family
, in relation to a person, has the meaning given by section 272-95 of Schedule 2F to the Income Tax Assessment Act 1936 , as if the person were the test individual mentioned in that section.

fixed trust
has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .

GST group
includes a proposed GST group.

representative
means:


(a) in relation to a partner in a partnership:


(i) for a partner that is not an individual - the partner; and

(ii) for a partner that is an individual - the partner or a family member of the partner; and


(b) in relation to a shareholder in a company:


(i) for a shareholder that is not an individual - the shareholder; and

(ii) for a shareholder that is an individual - the shareholder or a family member of the shareholder.

shareholder
, of a company that is an unincorporated association, means a member of the association.


 

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