Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 48.51

  (1)   If you are a * member of a * GST group only for one or more parts of a tax period:

  (a)   section   48 - 40 does not apply to the GST payable on a * taxable supply that you make, to the extent that the GST would be attributable to a period to which subsection   (2) applies if it were a tax period applying to you; and

  (b)   section   48 - 40 does not apply to the GST payable on a * taxable importation that you make during a period to which subsection   (2) applies; and

  (c)   section   48 - 45 does not apply to the input tax credit for a * creditable acquisition or * creditable importation that you make, to the extent that the input tax credit would be attributable to a period to which subsection   (2) applies if it were a tax period applying to you; and

  (d)   section   48 - 50 does not apply to an * adjustment that you have that would be attributable to a period to which subsection   (2) applies if it were a tax period applying to you.

  (2)   This section applies to any period, during the tax period, during which you were not a * member of that * GST group or any other GST group.