Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)

Schedule 1   GST groups and GST joint ventures

Part 1   Forming, changing and dissolving GST groups and GST joint ventures

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

6   Subsection 48-40(1)

Omit "payable on any *taxable supply or *taxable importation that a *member of a *GST group makes", substitute "that is payable on any *taxable supply an entity makes and that is attributable to a tax period during which the entity is a *member of a *GST group".