Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 131.15

  (1)   A * representative member of a * GST group cannot make an * annual apportionment election unless each * member of the GST group is eligible under section   131 - 5.

  (2)   If the * representative member makes such an election, or revokes such an election, each * member of the * GST group is taken to have made, or revoked, the election.