Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 149.25

                   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