A * 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.
Note: The special rules in this Part mainly modify the operation of Part 2-2, but they may affect other Parts of Chapter 2 in minor ways.
Table of Subdivisions
66-A Input tax credits for acquiring second-hand goods
66-B Acquisitions of second-hand goods that are divided for re-supply