Only a group representative can ask us to:
- add a member to a group
- remove a member from a group
- change a group representative.
If a removed member was GST-registered before joining the group they need to restart:
- filing their own GST returns
- paying any GST due to us.
Even though the removed member is no longer in the group, they are still liable for any GST due while they were a member.
If a group representative is changed, the group stops using the former representative's GST number and starts using the new representative's GST number to file and pay its GST.