Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 162.20

             (1)  A * representative member of a * GST group cannot elect to pay GST by instalments unless each * member of the GST group is eligible under section 162-5.

             (2)  If the * representative member makes such an election, the * instalment tax period applying to the representative member also applies to each member. However, the members other than the representative member are not * GST instalment payers.