Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 151.15

  (1)   A * representative member of a * GST group cannot make an * annual tax period election unless each * member of the GST group is eligible under section   151 - 5.

  (2)   If the * representative member makes such an election, the * annual tax period applying to the representative member also applies to each member.