A New Tax System (Goods and Services Tax) Act. Australia

      (3) This section has effect despite section 29–70 (which is about tax invoices).

      48–60 GST returns

      (1) If you are a *member of a *GST group during the whole of a tax period, you are not required to give to the Commissioner a *GST return for that tax period, unless you are the *representative member of the group during that period.

      Note: If you were not a member of a GST group during the whole of a tax period, you are still obliged to give a GST return for the tax period, and (because of section 48–51) your net amount for the tax period will take into account your liabilities and entitlements relating to the one or more parts of the tax period during which you were not a member.

      (2) This section has effect despite section 31-5 (which is about who must give GST returns).

      Subdivision 48-C — Administrative matters

      48–7 °Changing the membership etc. of GST groups

      (1) The following actions may be taken, in accordance with subsection (2), in relation to a *GST group:

      (a) the *representative member of the group may, with the written agreement of an entity that *satisfies the membership requirements of the GST group, add the entity to the group;

      (b) the representative member may leave the group; or

      (c) another *member of the group, nominated by the members, who is an *Australian resident may become the new representative member; or

      (d) the representative member may remove from the group any other member of the group; or