A New Tax System (Goods and Services Tax) Act 1999
Note:
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .
Division 63 - Non-profit sub-entities
View history note
Hide history noteA * non-profit sub-entity satisfies the membership requirements for a * GST group , or a proposed GST group, if:
(a) it is * registered ; and
(b) it has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and
(c) it accounts on the same basis as all those other members; and
(d) it is not a * member of any other GST group; and
(e) each of the other members of the GST group or proposed GST group is either:
(i) the entity of which the non-profit sub-entity is a branch; or
(ii) another branch of that entity that is a non-profit sub-entity.
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