Two or more GST-registered persons can form a supplier group so 1 member can issue taxable supply information on behalf of the other members.
For example, an electricity retailer and a distributor each making supplies to the customer may agree for the distributor’s fees (‘lines charges’) to be included on taxable supply information provided by the electricity retailer. Otherwise every customer would receive multiple bills.
Members of a supplier group cannot be part of the same GST group. If 2 or more registered persons are already part of the same GST group, they must use the GST group rules instead.
Members of a supplier group enter into an agreement confirming 1 member (the 'issuing member') will provide taxable supply information and supply correction information on behalf of the other members.
Requirements for supplier groups
Members must agree:
- the issuing member will provide taxable supply information and supply correction information for each supply of goods and services made by members of the group
- no other member of the group can provide taxable supply information and supply correction information.
The agreement must be in writing and include each member's name (or trade name), address and GST number.
If the reason for entering the agreement is not part of the members' normal terms of business, each member must also record why they have entered the agreement.
Taxable supply information
Taxable supply information provided by the issuing member must include the name and registration number of either of these parties:
- the member making the supply
- the issuing member.
All the other requirements for taxable supply information must be included too.
Change in issuing member
A supplier group can change its issuing member. If that happens, we need to be notified, and the new issuing member must confirm to us they will carry out the duties of issuing member for the supplier group.