GST religious group – forming changing or cancelling

What a GST religious group is

A goods and services tax (GST) religious group may be formed where a number of entities are linked because they are part of the same religious organisation.

The group members appoint one of the entities to represent the GST religious group for tax purposes. We refer to this entity as the GST religious group's principal member.

Who should use this form

Use this form to notify us that you have:

• formed a GST religious group
• changed the GST religious group's principal member
• added or removed members from a GST religious group
• cancelled a GST religious group.

For details about the personal information we collect from you, see Privacy notice – Application to form, cancel or change details for a GST religious group.

Download a form

You can download the form in Portable Document Format (PDF) – Application to form, cancel or change details for a GST religious group (NAT 3412, PDF, 309KB)This link will download a file.

Lodge your form

Keep a copy of your completed form for your records. Lodge the original including any attachments using:

• secure mail through Online services for business
• practice mail through Online services for agents.

Lodge through Online services for business

If you use Online services for business to lodge your form, it is more secure and will be processed faster than if you lodge by mail.

Follow these steps to lodge through secure mail in Online services for business:

1. Complete the form.
2. Save the completed form as a PDF to your computer.
3. Log in to Online services for business.
4. Select Communication, then Secure Mail.
5. Create a New message.
6. Go to the Topic list and select Registrations.
7. Go to Subject list and select Grouping registration enquiry.
8. Attach the form and any attachments.
9. Provide your contact details and complete the declaration.
10. Select Send.

You will receive a receipt number once you've lodged your form.

Tracking your progress

You can track your form's progress in Online services for business by selecting Your dealings from the Communication menu.

Lodge through Online services for agents

Follow these steps to lodge through practice mail in Online services for agents:

1. Select Communication, then Practice mail.
2. Create a New message.
3. Go to the Topic list and select Registrations.
4. Go to Subject list and select  Grouping registration enquiry.
5. At Enquiry type, select I am enquiring on behalf of client.
6. Search for your client and select them.
7. Attach the application form and any attachments.
8. Provide your contact details and complete the declaration.
9. Select Send.

You will receive a receipt number once the message has successfully been sent.