Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 49.5

    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 ).