A New Tax System (Goods and Services Tax) Act 1999 s 48

Offsetting of refunds and credits against taxation and other debts

Arrangements designed to improperly obtain goods and services tax refunds

Application of GST grouping rules to representatives of incapacitated entities

GST and the date of effect of approval of an additional member of a GST group

GST and date of effect of revocation of GST group membership approval when member sold one minute before midnight on the last day of a tax period applying to all group members

GST and date of effect of revocation of approval of a GST group member