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

Автор: Australia

Издательство: Проспект

Жанр: Юриспруденция, право

Серия:

isbn: 9785392081721

isbn:

СКАЧАТЬ 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

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