A * government related entity satisfies the membership requirements for a * GST group, or a proposed GST group, of government related entities if:
(a) it is * registered; and
(b) it is not a * member of any other GST group; and
(c) it has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and
(d) it accounts on the same basis as all those other members; and
(e) all those other members are government related entities.
Note: Some government related entities can still use section 48-10 to satisfy the membership requirements of GST groups.
Note: The special rules in this Part mainly modify the operation of Part 2-6, but they may affect other Parts of Chapter 2 in minor ways.
Table of Subdivisions
151-A Electing to have annual tax periods
151-B Consequences of electing to have annual tax periods