This submission includes the feedback from CAANZ on the following drafts:

• PUB00322: GST – Who can group register?
• PUB00355: GST Grouping for Companies

According to CAANZ, the draft statements are well-written and highlight areas where the legislation could be clearer.

CA ANZ recommend that these points are referred to Policy officials to consider legislative changes, including:

• Allowing a non-registered entity that is not a company to be a member of a GST group,
• Including a provision that explicitly allows for a Post-Government Settlement Entity to be a member of a GST group provided the control requirements are met,

In addition, Policy officials should consider a rewrite of the GST grouping rules and the drafts should both include a statement that an entity may not be a member of more than one GST group.