A New Tax System (Goods and Services Tax) Act 1999
Note:
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .
Division 49 - GST religious groupsSome registered charitable bodies can be approved as a GST religious group. Transactions between members of the group are then excluded from the GST.
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