A New Tax System (Goods and Services Tax) Act 1999 s 48-10

GST and Grouping of partnership and trust

GST and grouping of companies when an individual has 100 per cent ownership of each company

GST and grouping of partnership with companies

GST and grouping of two trusts

GST and grouping of two individuals

GST and grouping of a fixed trust and a non-fixed trust from 1 April 2003

GST and grouping of two or more companies where some of the companies are owned by a holding company

GST and grouping of two partnerships from 1 April 2003

GST and a partnership joining an existing GST group of partnerships from 1 April 2003

GST and grouping of two fixed trusts from 1 April 2003

GST and grouping of two fixed trusts owned by a third fixed trust from 1 April 2003

GST and grouping of two companies

GST and grouping of a company and a non-fixed trust from 1 April 2003

GST and Grouping of two partnerships