Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) GST that is payable on any * taxable supply an entity makes and that is attributable to a tax period during which the entity is a * member of a * GST group:
(a) is payable by the * representative member; and
(b) is not payable by the entity that made it (unless the entity is the representative member).
Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444-90 in Schedule 1 to the Taxation Administration Act 1953 ).
(1A) GST that is payable on any * taxable importation an entity makes while the entity is a * member of a * GST group:
(a) is payable by the * representative member; and
(b) is not payable by the member that made it (unless the member is the representative member).
Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444-90 in Schedule 1 to the Taxation Administration Act 1953 ).
(2) However:
(a) a supply that an entity makes to another * member of the same * GST group is treated as if it were not a * taxable supply, unless:
(i) it is a taxable supply because of section 84-5 (which is about offshore supplies); or
(ii) the entity is a participant in a * GST joint venture and acquired the thing supplied from the * joint venture operator for the joint venture; and
(b) this section only applies to GST payable on a * taxable importation made, by a member of the GST group other than the * representative member, if the GST on the importation is payable at a time when GST on * taxable supplies is normally payable by the representative member.
(3) This section has effect despite sections 9-40 and 13-15 (which are about liability for GST).