Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 48.75

Effect of representative member becoming an incapacitated entity

  (1)   If:

  (a)   the * representative member of a * GST group becomes an * incapacitated entity; and

  (b)   the representative member does not cease to be a * member of the group;

the representative member ceases to be the representative member of the group unless all the other * members of the group are incapacitated entities.

  (2)   Subsection   (1) does not apply for the purposes of the representative member making an election under subsection   48 - 73(1) relating to the representative member.

  (3)   The * representative member of a * GST group ceases to be the representative member of the group if:

  (a)   all the * members of the group are * incapacitated entities; and

  (b)   a member of the group who is not the representative member ceases to be an incapacitated entity.


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