Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If you are the * representative member of a * GST group only for one or more parts of a tax period, then, in relation to your capacity as the representative member:
(a) section 48 - 40 only applies to the GST payable on a * taxable supply that an entity makes, to the extent that the GST would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and
(b) section 48 - 40 only applies to the GST payable on a * taxable importation that an entity makes during a period to which subsection (2) applies; and
(c) section 48 - 45 only applies to the input tax credit for a * creditable acquisition or * creditable importation that an entity makes, to the extent that the input tax credit would be attributable to a period to which subsection (2) applies if it were a tax period applying to you; and
(d) section 48 - 50 only applies to an * adjustment that an entity has that would be attributable to a period to which subsection (2) applies if it were a tax period applying to you.
(2) This section applies to any period, during the tax period, during which you were the * representative member of the * GST group.