Legislation

GST Act s 48-70(2) of the A New Tax System (Goods and Services) Act 1999 (GST Act) when the entity and no other GST group member goes into liquidation, on or after 4 December 2009, and the representative member of the GST group makes no election under subsection 48-73(1)

ATO documents that consider GST Act s 48-70(2) of the A New Tax System (Goods and Services) Act 1999 (GST Act) when the entity and no other GST group member goes into liquidation, on or after 4 December 2009, and the representative member of the GST group makes no election under subsection 48-73(1)