2.4 The idea of harmonizing indirect rescripts and tax advice with the general system is to simplify tax legislation and create uniform rules for different taxes. Specific differences between regulatory systems are maintained only if the essential characteristics of the different taxes require a different approach. 3.36 This result ensures that the more flexible tax billing rules that introduce the amendments do not inadvertently lead suppliers to provide less carefully the information necessary for tax billing in a document. If this were to be done on a large scale, the result would be a greater impact on compliance costs to recipients, who would have to devote more resources to identifying multiple documents in order to obtain the information necessary for tax billing. Entity A owns 90% of the B, C and D entities. They are all GST-registered businesses, apply the monthly GST tax period, take GST into account on the same basis, are not members of another GST group and have not registered a branch for GST purposes. Companies A, B, C and D agree in writing to set up a GST group effective April 23, 2011. They appoint Entity A (which is established in Australia for GST purposes) as a representative member. Unit A informs the Commissioner, in approved form, of his decision to form a GST group and the details of membership of the group on 27 April 2011. These companies formed a GST group (in accordance with Section 48-5 of the GST Act) with effect as of April 23, 2011, with the notification forwarded to the Commissioner before May 21, 2011, the deadline for the payment of the GST return for the April tax period.
3.7 As a result of these amendments, a document may be a tax bill if it is issued by the supplier in approved form and contains sufficient information to identify a number of key issues, including: 2.30 These changes to the general scheme reflect the existing treatment of inconsistent indirect tax decisions. 1.22 Changes to a GST group may be made by the representative member who informs the Commissioner in the approved form of the amendments.