Te huri mematanga o tētahi rōpū tāke hokohoko Changing membership of a GST group

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.