CA ANZ provided feedback on Issues paper IRRUIP 13: Consequences of GST group registration. The Issues Paper sets out two possible interpretations of the grouping rules and asks whether the “narrow interpretation” or the “wide interpretation” should be preferred. In summary, CA ANZ believe that the “wide interpretation” should be preferred.
We have also suggested that some amendments be made to the grouping rules so that they better reflect the policy intent.
CA ANZ requested the opportunity to consider amendments made as the result of submissions. The complexity of this topic merits such further consultation to consider whether any unintended or unforeseen consequences arise.