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 groups
Hide history note
View history noteDiv 49 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.
Subdiv 49-C inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.
The Commissioner must decide the date of effect of any approval, or any revocation of an approval, under this Division.
(2)
The date of effect may be the day of the decision, or a day before or after that day. However, it must be a day on which, for all the * members of the * GST religious group in question, a tax period begins.
Note:
Deciding under this section the date of effect of any approval, or any revocation of an approval, under this Division is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).
S 49-85 amended by No 73 of 2006 , s 3 and Sch 5 item 103, by substituting " Subdivision 110-F in Schedule 1 to " for " Division 7 of Part VI of " in the note, effective 1 July 2006.
S 49-85 inserted by No 92 of 2000, s 3 and Sch 1 item 4A, effective 1 July 2000.
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