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GST religious group – forming changing or cancelling

What is a GST religious group?

Last updated 12 July 2021

What is a GST religious group?

A goods and services tax (GST) religious group may be formed where a number of entities are linked because they are part of the same religious organisation.

The group members appoint one of the entities to represent the GST religious group for tax purposes. We refer to this entity as the GST religious group's principal member.

When to use this form

Use this form to notify us that you have:

  • formed a GST religious group
  • changed the GST religious group's principal member
  • added or removed members from a GST religious group
  • cancelled a GST religious group.

You can download this publication in Portable Document Format (PDF).

Application to form, cancel or change details for a GST religious group (NAT 3412, PDF, 310KB)This link will download a file  

For details about the personal information we collect from you see Privacy notice – Application to form, cancel or change details for a GST religious group.

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