Membership requirements

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 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 thresholds for adjustments for changes in extent of creditable purpose relating to being a former member of a GST group

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

Intra-group supply of services that is partly performed after the recipient leaves the GST group