(a) ends at the same time as a tax period (a corresponding tax period) of each of the other *members of the *GST group; and
(b) is not longer than any corresponding tax period (other than a tax period that the Commissioner has determined under section 27–30).
(3) A *company does not satisfy the membership requirements of a *GST group, or a proposed GST group, if:
(a) one or more other members of the GST group or proposed GST group are not companies; and
(b) none of the members of the GST group or proposed GST group that are companies satisfy section 48–15.
48–15 Relationship of companies and non-companies in a GST group
(1) A *company that is a member of a *GST group, or a proposed GST group, satisfies this section if:
(a) a *partnership, trust or individual that is a member of the GST group or proposed GST group would, if it were another company, have *at least a 90 % stake in that company; or
(b) the company has only one member, and that member:
(i) is a partner in a partnership that is a member of the GST group or proposed GST group; or
(ii) is an individual that is a member of the GST group or proposed GST group; or
(iii) is a *family member of that partner or individual; or
(c) the company has more than one member, each of whom is:
(i) a partner in the same partnership that is a member of the GST group or proposed GST group; or
(ii) a family member of any such partner;
and one of the following applies:
(iii) at least 2 of the partners are members of the company;
(iv) one of the partners is a member of the company, and at least one other member of the company is a family member of a different partner;
(v) none of the partners is a member of the company, and the members of the company are not all family members of the same partner and no other partner; or
(d) the company has more than one member, each of whom is:
(i) an individual who is a member of the GST group or proposed GST group; or
(ii) a family member of that individual; or
(e) a trust is a member of the GST group or proposed GST group, and distributions of income or capital of the trust are not made except to an entity that is:
(i) the company; or
(ii) any other company that is a member of the GST group or proposed GST group; or
(iia) a member of, or a family member of a member of, any company referred to in subparagraph (i) or (ii) that is a company to which subsection (1A) applies; or
(iii) a charitable institution, a trustee of a charitable fund or a *gift-deductible entity.
(1AA) Subparagraph (1)(e)(iii) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund.
Example: Subparagraph (1)(e)(iii) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.
(1A) This subsection applies to a company if:
(a) the company has only one member; or
(b) the company has more than one member, and:
(i) at least 2 of the members are beneficiaries of the trust in question (either directly, or indirectly through one or more interposed trusts); or
(ii) one of the members is such a beneficiary, and at least one other such beneficiary is a *family member of a different member of the company; or
(iii) none of the members is such a beneficiary, and those family members (of the members of the company) who are such beneficiaries are not all family members of the same member of the company and no other member.
(2) A person is a family member of an individual if the individual’s family, within the meaning of section 272-95 of Schedule 2F to the *ITAA 1936, includes that person. There are no family members of an entity that is not an individual.
Subdivision 48-B — Consequences of GST groups
48–40 Who is liable for GST
(1) GST that is payable on any *taxable supply an entity makes and that is attributable to a tax period during which the entity is a *member of a *GST group:
(a) is payable by the *representative member; and
(b) is not payable by the entity that made it (unless the entity is the representative member).
Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444-90 in Schedule 1 to the Taxation Administration Act 1953).
(1A) GST that is payable on any *taxable importation an entity makes while the entity is a *member of a *GST group:
(a) is payable by the *representative member; and
(b) is not payable by the member that made it (unless the member is the representative member).
Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444-90 in Schedule 1 to the Taxation Administration Act 1953).
(2) However:
(a) a supply that an entity makes to another *member of the same *GST group is treated as if it were not a *taxable supply, unless:
(i) it is a taxable supply because of Division 84 (which is about offshore supplies other than goods or real property); or
(ii) the entity is a participant in a *GST joint venture and acquired the thing supplied from the *joint venture operator for the joint venture; and
(b) this section only applies to GST payable on a *taxable importation made, by a member of the GST group other than the *representative member, if the GST on the importation is payable at a time when GST on *taxable supplies is normally payable by the representative member.
(3) This section has effect despite sections 9-40 and 13–15 (which are about liability for GST).
48–45 Who is entitled to input tax credits
(1) If an entity makes a *creditable acquisition or *creditable importation the input tax credit for which is attributable to a tax period during which the entity is a *member of a *GST group:
(a) the *representative member is entitled to the input tax credit on the acquisition or importation; and
(b) the entity making the acquisition or importation is not entitled to the input tax credit on the acquisition or importation (unless the entity is the representative member).
(2) In deciding, for the purposes of subsection (1), whether an acquisition or importation by an entity is a *creditable acquisition or *creditable importation, the acquisition or importation is treated as being solely or partly for a *creditable purpose if, and only if, it would be so treated if:
(a) the GST group were treated as a single entity; and
(b) the GST group were not treated as a number of entities corresponding to the members of the GST group.
(3) However, an acquisition that an entity makes from another *member of the same *GST group is not a *creditable acquisition unless the supply of the thing acquired by the entity was a *taxable supply because of Division 84 (which is about offshore supplies other than goods