The proposal to introduce an ITSA in the context of GST is reflected in the Executive Board`s report Review of Legal Framework for the Administration of the Goods and Services Tax (December 2008) (the report). In that report, the Tax Commission recommended, inter alia, that members of a GST group or a GST joint venture should be able to enter into an indirect tax sharing agreement4 In Press Release No. 42 of 12 May 20095, the Government accepted this recommendation. As a general rule, PS LA finds that if the main company does not fulfil a group liability before the due date (maturity of the main company), all companies that were members of the group during part of the liability period are jointly and severally liable for this group liability, unless the group is covered by a tax sharing agreement (TSA). Joint and several liability is due and payable 14 days after the Commissioner`s written notification to the company or companies, and different companies in the group may have different due and payment dates. We draw attention to the fact that, unlike ASDs, for which the TSA is an agreement for any tax-related liabilities, an ITSA is an agreement for each tax period during which an indirect tax debt is due. This means that the ITSA covers any tax period during which one or more indirect tax debts are collected. The ATO published on Thursday 7.11.2013, practice statement Law Administration PS LA 2013/5, in order to outline the ATO`s policy regarding the collection of group tax debts of main companies of consolidated groups, member companies and companies that have left the group. .