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ATO ID 2012/7currentchange

GST and liability for a supply made by an incapacitated entity prior to the appointment of a representative

Reasons for Decision

This ATO ID replaces ATO ID 2002/86 which dealt with former Division 147 of the GST Act, which was repealed with effect from 4 December 2009 . 2. In accordance with section 58-60 of the GST Act, if the representative is a representative of a kind that has the capacity to declare dividends to unsecured creditors of the incapacitated entity, the representative may be required to notify the Commissioner of an amount of GST for which the incapacitated entity is liable .

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