GST Act s 54

Remission of penalty for failure to comply with GST registration obligations

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 a partnership with a company from 1 April 2003

GST and requirements for a member partnership in a GST group

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 supply of goods by a non-resident supplier to a resident distributor where the non-resident supplier is responsible for the installation of goods when the resident distributor on-sells the goods to an end-user

GST and Grouping of two partnerships

GST and date of effect of GST group approval

GST and revocation of approval of a GST group member when under administration