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IS 24/02
Issued
22 Mar 2024

GST – Grouping for companies

This interpretation statement explains the consequences of GST grouping for companies.  It contains examples which illustrate how the GST grouping rules apply to various scenarios.  It also discusses some of the specific compliance and administrative rules that apply to GST groups.  

Tax Information Bulletin - Vol 36 No 4, May 2024

Related Publications

Title Type Date
GST – Who can group register? Interpretation statements March 2024
GST – Who can group register? - fact sheet Fact sheets March 2024
Consequences of GST group registration Issues papers February 2019
GST – Who can group register?
Type
Interpretation statements
Date
March 2024
GST – Who can group register? - fact sheet
Type
Fact sheets
Date
March 2024
Consequences of GST group registration
Type
Issues papers
Date
February 2019