Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (Cth)

Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 No. 74, 2010 An Act to amend legislation relating to indirect tax, and for related purposes Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—GST groups and GST joint ventures Part 1—Forming, changing and dissolving GST groups and GST joint ventures A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953 Part 2—Indirect tax sharing agreements A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953 Schedule 2—Rulings A New Tax System (Goods and Services Tax) Act 1999 Excise Act 1901 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Schedule 3—Tax invoices A New Tax System (Goods and Services Tax) Act 1999 Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 No. 74, 2010 An Act to amend legislation relating to indirect tax, and for related purposes [Assented to 28 June 2010] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010. 2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 28 June 2010 2. Schedule 1 The day this Act receives the Royal Assent. 28 June 2010 3. Schedule 2 1 July 2010. 1 July 2010 4. Schedule 3 The day this Act receives the Royal Assent. 28 June 2010 Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent. (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act. 3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. Schedule 1—GST groups and GST joint ventures Part 1—Forming, changing and dissolving GST groups and GST joint ventures A New Tax System (Goods and Services Tax) Act 1999 1 Section 48‑1 Omit "be approved as", substitute "form". 2 Subdivision 48‑A (heading) Repeal the heading, substitute: Subdivision 48‑A—Formation and membership of GST groups 3 Section 48‑5 Repeal the section, substitute: 48‑5 Formation of GST groups (1) Two or more entities may form a *GST group if: (a) each of the entities *satisfies the membership requirements of the group; and (b) each of the entities agrees in writing to the formation of the group; and (c) one of those entities notifies the Commissioner, in the *approved form, of the formation of the group; and (d) that entity is nominated, in that notice, to be the *representative member of the group; and (e) that entity is an *Australian resident. A group of entities that is so formed is a GST group. (2) If 2 or more entities would *satisfy the membership requirements for the *GST group, the group need not include all those entities. (3) The formation of the *GST group takes effect from the start of the day specified in the notice under paragraph (1)(c) (whether that day is before, on or after the day on which the entities decided to form the group). (4) However, if the notice was given to the Commissioner after the day by which the entity nominated to be the *representative member of the group is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the formation of the *GST group takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 48‑71; and (b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section. 48‑7 Membership of GST groups (1) A member of a *GST group is an entity that: (a) formed the group under section 48‑5, or was added to the group under section 48‑70; and (b) *satisfies the membership requirements of the group. (2) However, the entity is not a member of the *GST group if the entity has, since the last time the entity became such a member: (a) left, or been removed from, the group under section 48‑70; or (b) ceased to *satisfy the membership requirements of the group. (3) The *representative member of a *GST group must notify the Commissioner, in the *approved form, if a *member of the group no longer *satisfies the membership requirements for the GST group. (4) The notice must be given within 21 days after the *member no longer *satisfies the membership requirements for the *GST group. Note: Section 286‑75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection. 4 After subsection 48‑10(2) Insert: (2A) Paragraph (1)(d) does not apply in relation to a tax period that the Commissioner has determined under section 27‑30 if the tax period: (a) ends at the same time as a tax period (a corresponding tax period) of each of the other *members of the *GST group; and (b) is not longer than any corresponding tax period (other than a tax period that the Commissioner has determined under section 27‑30). 5 Subdivision 48‑B (heading) Repeal the heading, substitute: Subdivision 48‑B—Consequences of GST groups 6 Subsection 48‑40(1) Omit "payable on any *taxable supply or *taxable importation that a *member of a *GST group makes", substitute "that is payable on any *taxable supply an entity makes and that is attributable to a tax period during which the entity is a *member of a *GST group". 7 Paragraph 48‑40(1)(b) Omit "the member" (wherever occurring), substitute "the entity". 8 After subsection 48‑40(1) Insert: (1A) GST that is payable on any *taxable importation an entity makes while the entity is a *member of a *GST group: (a) is payable by the *representative member; and (b) is not payable by the member that made it (unless the member is the representative member). Note: However, each member may be jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953). 9 Subsection 48‑45(1) Omit "a *member of a *GST group makes a *creditable acquisition or *creditable importation", substitute "an entity makes a *creditable acquisition or *creditable importation the input tax credit for which is attributable to a tax period during which the entity is a *member of a *GST group". 10 Paragraph 48‑45(1)(b) Omit "the member" (wherever occurring), substitute "the entity". 11 Subsection 48‑45(2) Omit "a *member of a *GST group", substitute "an entity". 12 Subsection 48‑50(1) Omit "that a *member of a *GST group has", substitute "that an entity has and that is attributable to a tax period during which the entity is a *member of a *GST group". 13 Paragraph 48‑50(1)(a) Omit "that member" (wherever occurring), substitute "the entity". 14 After section 48‑50 Insert: 48‑51 Consequences of being a member of a GST group for part of a tax period (1) If you are a *member of a *GST group only for one or more parts of a tax period: (a) section 48‑40 does not apply to the GST payable on a *taxable supply that you make, 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 does not apply to the GST payable on a *taxable importation that you make during a period to which subsection (2) applies; and (c) section 48‑45 does not apply to the input tax credit for a *creditable acquisition or *creditable importation that you make, 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 does not apply to an *adjustment that you have 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 not a *member of that *GST group or any other GST group. 48‑52 Consequences for a representative member of membership change during a tax period (1) If an entity is a *member of a *GST group, of which you are the *representative member, only for one or more parts of a tax period: (a) section 48‑40 only applies to the GST payable on a *taxable supply that the 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 the entity; and (b) section 48‑40 only applies to the GST payable on a *taxable importation that the 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 the 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 the entity; and (d) section 48‑50 only applies to an *adjustment that the entity has that would be attributable to a period to which subsection (2) applies if it were a tax period applying to the entity. (2) This section applies to any period, during the tax period, during which the entity was a *member of the *GST group of which you are the *representative member. (3) However, if you are the *representative member of the *GST group only for one or more parts of the tax period, this section has effect subject to section 48‑53. (4) If an entity is a *member of different *GST groups during the same tax period, subsections (1) and (2) apply separately in relation to each of those groups. 48‑53 Consequences of changing a representative member during a tax period (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. 15 At the end of subsection 48‑60(1) Add: Note: If you were not a member of a GST group during the whole of a tax period, you are still obliged to give a GST return for the tax period, and (because of section 48‑51) your net amount for the tax period will take into account your liabilities and entitlements relating to the one or more parts of the tax period during which you were not a member. 16 Section 48‑70 Repeal the section, substitute: 48‑70 Changing the membership etc. of GST groups (1) The following actions may be taken, in accordance with subsection (2), in relation to a *GST group: (a) the *representative member of the group may, with the written agreement of an entity that *satisfies the membership requirements of the GST group, add the entity to the group; (b) the representative member may leave the group; or (c) another *member of the group, nominated by the members, who is an *Australian resident may become the new representative member; or (d) the representative member may remove from the group any other member of the group; or (e) if a member of the group is an *incapacitated entity—the entity's *representative may remove the entity from the group; or (f) the representative member may dissolve the group. (2) The action is to be taken by notice given to the Commissioner, in the *approved form, by: (a) if paragraph (1)(a), (d) or (f) applies—the *representative member; or (b) if paragraph (1)(b) or (c) applies—the new representative member of the group; or (c) if paragraph (1)(e) applies—the *representative of the *incapacitated entity. (3) The action takes effect from the start of the day specified in the notice (whether that day is before, on or after the day on which the notice was given to the Commissioner). (4) However, if the notice was given to the Commissioner after the day by which the *representative member of the group, or the entity nominated to be the new representative member of the group, is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the action takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 48‑71; and (b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section. (5) Despite subsections (3) and (4), action taken under paragraph (1)(e) cannot take effect earlier than the day on which the *member of the group became an *incapacitated entity. (6) A *GST group is taken to be dissolved if: (a) a *member of the group ceases to be the *representative member of the group; and (b) no other member of the group becomes the representative member of the group, with effect from the day after the previous representative member ceased to be the representative member of the group. (7) A notice that another *member of the *GST group has become the *representative member of the group must be given to the Commissioner within 21 days after the other member became the representative member. Note: Section 286‑75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection. 48‑71 Approval of early day of effect of forming, changing etc. GST groups (1) If an entity that gives a notice to the Commissioner under paragraph 48‑5(1)(c) or subsection 48‑70(2) applies, in the *approved form, to the Commissioner for approval of a day specified in the notice, the Commissioner must: (a) approve, for the purposes of subsection 48‑5(4) or 48‑70(4), the day specified in the notice; or (b) approve another day for those purposes. Note: Approving another day under paragraph (b) is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953). (2) The Commissioner may revoke an approval given under subsection (1) if the Commissioner is satisfied that the day approved is not appropriate. Note: Revoking an approval under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953). (3) The Commissioner must give notice, to the entity referred to in subsection (1), of any decision that he or she makes under this section. 17 Section 48‑72 Repeal the section. 18 Subsection 48‑73(1) (note 2) Repeal the note, substitute: Note 2: If the representative member does not make an election under this section when a member of the group becomes an incapacitated entity, the member's membership of the group may cease if, because of section 27‑39, the tax periods applying to it are not the same as those applying to the other members of the group. 19 After subsection 48‑73(1) Insert: (1A) If an entity ceases to be the *representative member of a *GST group as a result of becoming an *incapacitated entity, the entity may make an election under subsection (1), in relation to becoming an incapacitated entity, as if the entity were still the representative member of the group. (1B) A notice under subsection (1) must be given to the Commissioner within 21 days after the *member becomes an *incapacitated entity. 20 Sections 48‑75 to 48‑90 Repeal the sections, substitute: 48‑75 Effect of representative member becoming an incapacitated entity (1) If: (a) the *representative member of a *GST group becomes an *incapacitated entity; and (b) the representative member does not cease to be a *member of the group; the representative member ceases to be the representative member of the group unless all the other *members of the group are incapacitated entities. (2) Subsection (1) does not apply for the purposes of the representative member making an election under subsection 48‑73(1) relating to the representative member. (3) The *representative member of a *GST group ceases to be the representative member of the group if: (a) all the *members of the group are *incapacitated entities; and (b) a member of the group who is not the representative member ceases to be an incapacitated entity. 21 Section 51‑1 Omit "have it approved as", substitute "form". 22 Subdivision 51‑A (heading) Repeal the heading, substitute: Subdivision 51‑A—Formation of and participation in GST joint ventures 23 Section 51‑5 (heading) Repeal the heading, substitute: 51‑5 Formation of GST joint ventures 24 Subsection 51‑5(1) Omit "The Commissioner must approve 2 or more entities as", substitute "Two or more entities may become". 25 Paragraph 51‑5(1)(c) Repeal the paragraph. 26 Paragraph 51‑5(1)(e) Repeal the paragraph, substitute: (e) each of those entities agrees in writing to the *formation of the joint venture as a GST joint venture; and (ea) one of those entities, or another entity, is nominated, in that agreement, to be the *joint venture operator of the joint venture; and (eb) the nominated joint venture operator notifies the Commissioner, in the *approved form, of the formation of the joint venture as a GST joint venture; and 27 Subsection 51‑5(1) Omit "A joint venture that is so approved", substitute "Such a joint venture". 28 Subsection 51‑5(2) (including the note) Repeal the subsection, substitute: (2) Not all of the entities that are engaged in, or intend to engage in, the joint venture need to become *participants in the *GST joint venture. (3) The *formation of the *GST joint venture takes effect from the start of the day specified in the notice under paragraph (1)(eb) (whether that day is before, on or after the day on which the entities decided to form the joint venture). (4) However, if the notice was given to the Commissioner after the day by which the entity nominated to be the *joint venture operator of the *GST joint venture is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the *formation of the GST joint venture takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 51‑75; and (b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section. 29 After section 51‑5 Insert: 51‑7 Participants in GST joint ventures (1) A participant in a *GST joint venture is an entity that: (a) became a participant in the joint venture under section 51‑5 or was added to the joint venture under section 51‑70; and (b) *satisfies the participation requirements for the joint venture. (2) However, the entity is not a participant in the *GST joint venture if the entity has, since the last time the entity became such a participant: (a) left, or been removed from, the joint venture under section 51‑70; or (b) ceased to *satisfy the participation requirements for the joint venture. (3) The *joint venture operator of a *GST joint venture must notify the Commissioner, in the *approved form, if a *participant in the joint venture no longer *satisfies the participation requirements for the GST joint venture. (4) The notice must be given within 21 days after the *participant no longer *satisfies the participation requirements for the *GST joint venture. Note: Section 286‑75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection. 30 Subdivision 51‑B (heading) Repeal the heading, substitute: Subdivision 51‑B—Consequences of GST joint ventures 31 Subdivision 51‑C Repeal the Subdivision, substitute: Subdivision 51‑C—Administrative matters 51‑70 Changing the participants etc. of GST joint ventures (1) The following actions may be taken in relation to a *GST joint venture: (a) the *joint venture operator of the joint venture may, with the written agreement of an entity that *satisfies the participation requirements of the GST joint venture, add the entity to the joint venture; (b) the joint venture operator may: (i) if the joint venture operator is a *participant in the joint venture—leave the joint venture; or (ii) remove from the joint venture a participant in the joint venture; (c) another entity, nominated by the participants in the joint venture, that satisfies the requirements of paragraphs 51‑10(c) and (f) may become the joint venture operator; (d) the joint venture operator may dissolve the joint venture; by notice given to the Commissioner, in the *approved form, by the joint venture operator, or (if subparagraph (b)(i) or paragraph (c) applies) by the new joint venture operator of the joint venture. (2) The action takes effect from the start of the day specified in the notice (whether that day is before, on or after the day on which the notice was given to the Commissioner). (3) However, if the notice was given to the Commissioner after the day by which the *joint venture operator of the joint venture, or the entity nominated to be the new joint venture operator of the joint venture, is required to give to the Commissioner a *GST return for the tax period in which the day specified in the notice occurs, the action takes effect from the start of: (a) the day specified in the notice, if that day is approved by the Commissioner under section 51‑75; and (b) if paragraph (a) does not apply—such other day as the Commissioner approves under that section. (4) A *GST joint venture is taken to be dissolved if: (a) an entity ceases to be the *joint venture operator of the joint venture, and no other entity becomes the joint venture operator of the joint venture with effect from the day after the previous joint venture operator ceased to be the joint venture operator; or (b) there are no longer 2 or more *participants in the joint venture. (5) A notice that another entity has become the *joint venture operator of the *GST joint venture must be given to the Commissioner within 21 days after the other entity became the joint venture operator. Note: Section 286‑75 in Schedule 1 to the Taxation Administration Act 1953 provides an administrative penalty for breach of this subsection. 51‑75 Approval of early day of effect of forming, changing etc. GST joint ventures (1) If an entity that gives a notice to the Commissioner under paragraph 51‑5(1)(eb) or subsection 51‑70(1) applies, in the *approved form, to the Commissioner for approval of a day specified in the notice, the Commissioner must: (a) approve, for the purposes of subsection 51‑5(4) or 51‑70(3), the day specified in the notice; or (b) approve another day for those purposes. Note: Approving another day under paragraph (b) is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953). (2) The Commissioner may revoke an approval given under subsection (1) if the Commissioner is satisfied that the day approved is not appropriate. Note: Revoking an approval under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953). (3) The Commissioner must give notice, to the entity referred to in subsection (1), of any decision that he or she makes under this section. 32 Subsection 58‑10(6) Omit "48‑40(1)", substitute "48‑40(1) and (1A)". 33 Paragraph 151‑25(1)(c) Omit "registered; or", substitute "registered.". 34 Paragraph 151‑25(1)(d) Repeal the paragraph. 35 Sections 151‑65 and 151‑70 Repeal the sections. 36 Section 195‑1 Insert: formation, in relation to a *GST joint venture, means 2 or more entities becoming *participants in the joint venture as mentioned in subsection 51‑7(1). 37 Section 195‑1 (definition of joint venture operator) Repeal the definition, substitute: joint venture operator, of a *GST joint venture, is the entity last nominated in relation to the joint venture as mentioned in paragraph 51‑5(1)(ea) or 51‑70(1)(c), but does not include an entity that does not satisfy the requirements of paragraphs 51‑10(c) and (f). 38 Section 195‑1 (paragraph (a) of the definition of member) Repeal the paragraph, substitute: (a) in relation to a *GST group—has the meaning given by section 48‑7; or 39 Section 195‑1 (definition of participant) Repeal the definition, substitute: participant, in relation to a *GST joint venture, has the meaning given by section 51‑7. 40 Section 195‑1 (definition of representative member) Repeal the definition, substitute: representative member, of a *GST group, is the *member of the group last nominated as mentioned in paragraph 48‑5(1)(d) or 48‑70(1)(c). Taxation Administration Act 1953 41 Subsection 110‑50(2) in Schedule 1 (table items 23 to 28) Repeal the items, substitute: 23 approving another day of effect paragraph 48‑71(1)(b) 24 revoking an approval of a day of effect subsection 48‑71(2) 42 Subsection 110‑50(2) in Schedule 1 (table items 35 to 41) Repeal the items, substitute: 35 approving another day of effect paragraph 51‑75(1)(b) 36 revoking an approval of a day of effect subsection 51‑75(2) 43 Transitional provisions for GST groups GST groups in existence before commencement (1) Subject to subitems (5) to (8), on the commencement of this item: (a) a GST group that existed immediately before that commencement is taken to continue in existence as if: (i) it had been formed, and its formation had been notified to the Commissioner, in accordance with section 48‑5 of the A New Tax System (Goods and Services Tax) Act 1999 as amended by this Act; and (ii) its formation took effect immediately after that commencement; and (b) the entities that were members of the group immediately before that commencement are taken, immediately after that commencement, to continue to be the members of the group; and (c) the entity that was the representative member of the group immediately before that commencement is taken, immediately after that commencement, to continue to be the representative member of the group. GST groups approved, but not in existence, before commencement (2) If, before the commencement of this item, the Commissioner approved 2 or more entities as a GST group but the approval did not take effect before that commencement, then, on the date of effect decided by the Commissioner under section 48‑85 of the A New Tax System (Goods and Services Tax) Act 1999: (a) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48‑5 of that Act as amended by this Act; and (b) the entities that jointly applied for that approval are taken to be the members of the group; and (c) the entity that was nominated in the application to be the representative member of the group is taken to be the representative member of the group. GST groups applied for, but not approved, before commencement (3) If: (a) before the commencement of this item, 2 or more entities applied, in accordance with section 48‑5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST group; and (b) the application did not contain a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and (c) the Commissioner did not approve the group as a GST group, and did not refuse the application, before that commencement; then, on the date of effect specified in the application: (d) the group is taken to be formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48‑5 of that Act as amended by this Act; and (e) the entities that jointly applied for that approval are taken to be the members of the group; and (f) the entity that was nominated in the application to be the representative member of the group is taken to be the representative member of the group. (4) If: (a) before the commencement of this item, 2 or more entities applied, in accordance with section 48‑5 of the A New Tax System (Goods and Services Tax) Act 1999, for approval of a GST group; and (b) the application contained a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of approval of the group, a date occurring before the date of that commencement; and (c) the Commissioner did not approve the group as a GST group, and did not refuse the application, before that commencement; then: (d) an application is taken to have been made to the Commissioner, under section 48‑71 of that Act as amended by this Act, for the Commissioner to approve that date of effect as the day on which the formation of the GST group took effect; and (e) if the Commissioner decides, under that section as so amended, to approve that day or another day—then, on that day or on that other day: (i) the group is taken to have been formed, and its formation is taken to have been notified to the Commissioner, in accordance with section 48‑5 of that Act as so amended; and (ii) the entities that jointly applied for approval of the group are taken to be the members of the group; and (iii) the entity that was nominated, in the application for approval of the group, to be the representative member of the group is taken to be the representative member of the group. Changes to membership etc. of GST groups applied for, but not approved, before commencement (5) If: (a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48‑70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to: (i) approve another entity as an additional member of the group; or (ii) revoke the approval of one of the members of the group as a member of the group; or (iii) approve another member of the group to replace the representative member of the group; and (b) the application did not contain a request (however described) for the Commissioner to decide under section 48‑85 of that Act, as a date of effect of the approval or revocation, a date occurring before the date of that commencement; and (c) the Commissioner: (i) did not give the approval, or revoke the approval, as requested in the application; and (ii) did not refuse the application; before that commencement; then, on and after that commencement, the group is taken to continue in existence as if: (d) the Commissioner has been notified, in accordance with section 48‑70 of that Act as amended by this Act, that the corresponding action referred to in paragraph 48‑70(1)(a), (b) or (c) of that Act as so amended has been taken; and (e) the action took effect on the date of effect specified in the application. (6) If: (a) before the commencement of this item, the representative member of a GST group applied, in accordance with section 48‑70 of the A New Tax System (Goods and Services Tax) Act 1999, for the Commissioner to: (i) approve another entity as an additional member of t