It should be noted, however, that it is always necessary for a particular company to be able to prove that it has completed the acquisition necessary to enable the acquisition of credit. This requirement is not changed by the section 48-45 bundle provisions, as they only change the company that is entitled to the credit and the definition of a solvent purpose. If no company within a group can prove at the right time that it has or has been entitled to a credit, it cannot be claimed. 1.15 Appendix 1 also amends the 1953 TAA to allow members and the representative unit of a GST group to enter into an indirect tax allocation agreement to limit members` indirect tax liabilities for periods when they are members of a GST group. Under certain conditions, a member who has entered into an indirect tax participation agreement may also release a GST group for a period of taxation of indirect tax debts if he withdraws before the representative member is required to return the GST to the member of the Commission for the tax period. When a member joins the group, the new member`s obligations are duly documented; and 1.51 The provisions of the indirect distribution of taxes provisions have the effect of limiting a participant`s liability in the event that a joint venture operator defaults on the indirect taxation of a joint venture for a tax period. While the joint venture may also have an allowance (nominal) under the indirect tax participation agreement, it remains responsible for the payment of the total amount of indirect tax debt of the JOINT venture GST during a tax period for which it was the operator of a joint venture. To form a GST group, you must ensure that all members of the group are justified, and then inform us via this form: 1.8 Existing provisions increase compliance costs and limit the flexibility of companies in the execution of their operations. In particular, the time it takes to approve the Commissioner can lead to uncertainty; admitting groups and frauds at the beginning of a tax period may delay business transactions or require the liquidation of GST transactions until the beginning of a tax period; and a multiple shared responsibility can lead to persistent uncertainty for companies, even if they leave a GST group or GST joint venture. In this scenario, the representative member (X) of the GST group`s indirect tax debts is responsible for the length of time he or she was a representative member of the group.