How can a tax group be disbanded?

To disband or cancel a tax group, the representative member must submit a tax group deregistration application to the FTA. The members must each submit a VAT registration application if they are eligible and required to register but have not registered before.

If the tax group is to be disbanded because it is no longer eligible for tax grouping, then the representative member must notify the FTA within 20 days of the change in eligibility.