A New Tax System (Goods and Services Tax) Act 1999
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
An entity satisfies the membership requirements of a * GST religious group , or a proposed GST religious group, if:
(a) the entity is * registered ; and
(b) the entity is endorsed as exempt from income tax under Subdivision 50-B of the * ITAA 1997 ; and
(c) all the other members of the GST religious group or proposed GST religious group are so endorsed; and
(d) the entity and all those other members are part of the same religious organisation; and
(e) the entity is not a member of any other GST religious group.