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The ATO has reminded taxpayers that, as a result of amendments made by Tax laws Amendment (2010 GST Administration Measures No 2) Act 2010, which received Royal Assent on 28 June 2010, entities are able to, on any day during a tax period:

  • form, change and dissolve a GST group or a GST joint venture
  • change a representative member (or the joint venture operator).

Also as a result of the amendments, entities are able to enter into an indirect tax sharing agreement (ITSA) to limit their share of any indirect tax liabilities.

These changes apply to tax periods starting on or after 1 July 2010.


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