Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A * representative member of a * GST group cannot elect to pay GST by instalments unless each * member of the GST group is eligible under section 162 - 5.
(2) If the * representative member makes such an election, the * instalment tax period applying to the representative member also applies to each member. However, the members other than the representative member are not * GST instalment payers.