A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  

Note:

The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.

Division 162 - Payment of GST by instalments  

Subdivision 162-B - Consequences of electing to pay GST by instalments  

162-95   The effect of changing the membership of GST groups  

(1)    
If you are:

(a) a * GST instalment payer ; and

(b) a * member of a * GST group whose membership changes during an * instalment tax period applying to you;

the instalment tax period ends when the membership of the GST group changes.

(2)    
The * representative member of the * GST group must give the * GST return for the * instalment tax period to the Commissioner:

(a) on or before the 21st day of the month following the end of the instalment tax period; or

(b) within such further period as the Commissioner allows.

(3)    

If the * assessed net amount for the * instalment tax period is greater than zero, the * representative member of the * GST group must pay the assessed net amount to the Commissioner on or before the 21st day of the month following the end of the instalment tax period.

(4)    

This section has effect despite sections 162-55 (which is about tax periods for GST instalment payers), 162-60 (which is about when GST instalment payers must give GST returns) and 162-110 (which is about when GST instalment payers must pay assessed net amounts).