Regulation 13 Applications for approval and registration of bodies corporate which are members of the same groupI1

The application must contain the information (or any part of the information) mentioned in regulation 3(2) in respect of each of the bodies corporate that are the subject of the application for group treatment.

The person making the application must satisfy the Commissioners that the bodies corporate which are the subject of the application have consented to group treatment.

The Commissioners may require the person making the application to make a declaration that the information is true and complete.

The application must specify which one of the bodies corporate that are the subject of the application will be the representative member.

If the Commissioners accept the application, they must notify the representative member of the date on which group treatment will commence.

If the Commissioners refuse the application, they must notify the representative member.

The Commissioners may refuse any application under this Part if it appears necessary to do so for the protection of the revenue.

A body corporate may not be treated under this Part as a member of more than one group at the same time.