A New Tax System (Goods and Services Tax) Act - Australia

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the goods before 1 July 2000; and

      (b) the goods were exported from Australia before, on or after 1 July 2000; and

      (c) the goods are returned to Australia on or after 1 July 2000, without having been subject to any treatment, industrial processing, repair, renovation, alteration or any other process since their export; and

      (d) the importer was not entitled to, and did not claim, a payment under Division 168 (about the tourist refund scheme) related to the export of the goods; and

      (e) the ownership of the goods when they are returned to Australia is the same as their ownership on 1 July 2000.

      Note: An importation covered by this section may also be duty-free under item 17 of Schedule 4 to the Customs Tariff Act 1995.

      Chapter 4—The special rules

      Division 45—Introduction

      45-1 What this Chapter is about

      This Chapter sets out the special rules for the GST. The special rules apply only in particular circumstances, and are generally quite limited in their scope.

      The special rules modify the application of the basic rules for the GST in Chapter 2.

      Note 1: The special rules that modify each group of basic rules in Chapter 2 are specifically identified in tables located at the end of the Divisions and Subdivisions in Chapter 2. In addition, a checklist of special rules is set out in Part 2–8.

      Note 2: This section is an explanatory section.

      45-5 The effect of special rules

      The provisions of this Chapter override the provisions of Chapter 2 (except section 29–25), but only to the extent of any inconsistency.

      Part 4–1—Special rules mainly about particular ways entities are organised

      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 48—GST groups

      Table of Subdivisions

      48-A Formation and membership of GST groups

      48-B Consequences of GST groups

      48-C Administrative matters

      48-D Ceasing to be a member of a GST group

      48-1 What this Division is about

      Companies within a 90 % owned group, and in some cases other entities (such as non-profit bodies), can form a GST group. One member of the group then deals with all the GST liabilities and entitlements (except for GST on most taxable importations) of the group, and (in most cases) intra-group transactions are excluded from the GST.

      Note: Provisions for members of GST groups apply for the wine equalisation tax (see Subdivision 21-B of the A New Tax System (Wine Equalisation Tax) Act 1999) and the luxury car tax (see Subdivision 16-A of the A New Tax System (Luxury Car Tax) Act 1999).

      Subdivision 48-A — Formation and membership of GST groups

      48-5 Formation of GST groups

      (1) Two or more entities may form a *GST group if:

      (a) each of the entities *satisfies the membership requirements of the group; and

      (b) each of the entities agrees in writing to the formation of the group; and

      (c) one of those entities notifies the Commissioner, in the *approved form, of the formation of the group; and

      (d) that entity is nominated, in that notice, to be the *representative member of the group; and

      (e) that entity is an *Australian resident.

      A group of entities that is so formed is a GST group.

      (2) If 2 or more entities would *satisfy the membership requirements for the *GST group, the group need not include all those entities.

      (3) The formation of the *GST group takes effect from the start of the day specified in the notice under paragraph (1)(c) (whether that day is before, on or after the day on which the entities decided to form the group).

      (4) However, if the notice was given to the Commissioner after the day by which the entity nominated to be the *representative member of the group is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the formation of the *GST group takes effect from the start of:

      (a) the day specified in the notice, if that day is approved by the Commissioner under section 48–71; and

      (b) if paragraph (a) does not apply — such other day as the Commissioner approves under that section.

      48-7 Membership of GST groups

      (1) A member of a *GST group is an entity that:

      (a) formed the group under section 48-5, or was added to the group under section 48–70; and

      (b) *satisfies the membership requirements of the group.

      (2) However, the entity is not a member of the *GST group if the entity has, since the last time the entity became such a member:

      (a) left, or been removed from, the group under section 48–70; or

      (b) ceased to *satisfy the membership requirements of the group.

      (3) The *representative member of a *GST group must notify the Commissioner, in the *approved form, if a *member of the group no longer *satisfies the membership requirements for the GST group.

      (4) The notice must be given within 21 days after the *member no longer *satisfies the membership requirements for the *GST group.

      Note: Section 286-75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection.

      48–10 Membership requirements of a GST group

      (1) An entity satisfies the membership requirements of a *GST group, or a proposed GST group, if the entity:

      (a) is:

      (i) a *company; or

      (ii) a *partnership, trust or individual that satisfies the requirements specified in the regulations; and

      (b) is, if the entity is a company, a company of the same *90 % owned group as all the other members of the GST group or proposed GST group that are also companies; and

      (c) is *registered; and

      (d) 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

      (e) accounts on the same basis as all the other members of the GST group or proposed GST group; and

      (f) is not a member of any other GST group; and

      (g) does not have any branch that is registered under Division 54.

      (2) Paragraph (1)(b) does not apply if:

      (a) the entity is a non-profit body; and

      (b) all the other members of the GST group or proposed GST group are non-profit bodies; and

      (c) the entity and all those other members are members of the same *non-profit association.

      Note 1: For the membership requirements of non-profit sub-entities, see section 63–50.

      Note 2: For the membership requirements of a GST group of government related entities, see section 149-25.

      (2A)

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