A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

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 groups  

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History

Div 49 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

Subdivision 49-A - Approval of GST religious groups  

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Subdiv 49-A inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

49-5   Approval of GST religious groups  

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The Commissioner must approve 2 or more entities as a * GST religious group if:

(a) the entities jointly apply, in the * approved form , for approval as a GST religious group; and

(b) each of the entities * satisfies the membership requirements for that GST religious group; and

(c) the application nominates one of the entities to be the * principal member for the group; and

(d) the entity so nominated is an * Australian resident .

A group of entities that is so approved is a GST religious group .

Note:

Refusing an application for approval under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

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History

S 49-5 amended by No 73 of 2006 , s 3 and Sch 5 item 98, by substituting " Subdivision 110-F in Schedule 1 to " for " Division 7 of Part VI of " in the note, effective 1 July 2006.

S 49-5 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

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