Can an application to form or amend a group be rejected by the FTA?
In general, if the FTA thinks that forming, amending, or disbanding a tax group would result in a prominent risk to the public revenue, then they may refuse the group’s application.
The FTA may refuse applications to form a tax group or add members to a tax group if:
The members who have applied fail to meet the eligibility criteria to be a part of a group.
The FTA thinks that the change will result in a serious risk of tax evasion.
The FTA thinks that the change will result in an overall reduction of the taxes due to them.
The FTA thinks that the change will result in a significant increase to their administrative burden.