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

Approval of GST religious groups

                   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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