Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 86.15

             (1)  If section 86-5 applies to a * taxable supply but the * recipient of the supply is a * member of a * GST group, the GST on the supply:

                     (a)  is payable by the * representative member; and

                     (b)  is not payable by the member (unless the member is the representative member).

             (2)  This section has effect despite sections 48-40, 51-30 and 86-5 (which are about who is liable for GST).