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-C - Administrative matters  

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History

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

49-75   Revoking the approval of GST religious groups  

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Revoking on application

(1)    
The Commissioner must, if the principal member of a * GST religious group applies to the Commissioner in the * approved form , revoke the approval of the group as a GST religious group.

Note:

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

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History

S 49-75(1) amended by No 73 of 2006 , s 3 and Sch 5 item 101, by substituting " Subdivision 110-F in Schedule 1 to " for " Division 7 of Part VI of " in the note, effective 1 July 2006.

Revoking without application

(2)    
The Commissioner must revoke the approval of the * GST religious group if satisfied that none of its members, or only one of its members, * satisfies the membership requirements for that GST religious group.

Note:

Revoking under this subsection the approval of a GST group is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

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History

S 49-75(2) amended by No 73 of 2006 , s 3 and Sch 5 item 102, by substituting " Subdivision 110-F in Schedule 1 to " for " Division 7 of Part VI of " in the note, effective 1 July 2006.

S 49-75 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.

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