Commonwealth Consolidated Acts

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

             (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.