Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.10

Recipients who are members of GST groups

             (1)  If section 83-5 applies to a * taxable supply but the * recipient of the supply is a * member of a * GST group, the GST on the supply:

                     (a)  is payable by the * representative member; and

                     (b)  is not payable by the member (unless the member is the representative member).

             (2)  This section has effect despite section 83-5.



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