A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-4
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Special rules mainly about net amounts and adjustments
Subdivision 131-A
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Electing to have annual apportionment
131-15
Annual apportionment elections by representative members of GST groups
(1)
A *representative member of a *GST group cannot make an *annual apportionment election unless each *member of the GST group is eligible under section 131-5 .
(2)
If the *representative member makes such an election, or revokes such an election, each *member of the *GST group is taken to have made, or revoked, the election.
Note:
The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.
Division 131 - Annual apportionment of creditable purpose
View history note
Hide history noteA *representative member of a *GST group cannot make an *annual apportionment election unless each *member of the GST group is eligible under section 131-5 .
(2)
If the *representative member makes such an election, or revokes such an election, each *member of the *GST group is taken to have made, or revoked, the election.
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