GST – Who can group register?

This interpretation statement considers who can group register under s 55 of the Goods and Services Tax Act 1985.

Replaces Publications

Related Publications

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

IS 24/03

Interpretation statements / 2024

Reference

IS 24/03

Issued

22 Mar 2024