GST Act s 48

JobKeeper payment - original decline in turnover test

Offsetting of refunds and credits against taxation and other debts

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

GST and grouping of two individuals

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 requirements for a member partnership in a GST group

GST and grouping of two companies

GST: revocation of approval of membership in a GST group of a company that goes into liquidation on or after 4 December 2009

Intra-group supply when an invoice is issued after recipient leaves a GST group

GST and date of effect of GST group approval

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