A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

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  

Subdivision 49-C - Administrative matters  

49-75   Revoking the approval of GST religious groups  

Revoking on application

(1)    
The Commissioner must, if the principal member of a * GST religious group applies to the Commissioner in the * approved form , revoke the approval of the group as a GST religious group.

Note:

Refusing an application for revocation under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

Revoking without application

(2)    
The Commissioner must revoke the approval of the * GST religious group if satisfied that none of its members, or only one of its members, * satisfies the membership requirements for that GST religious group.

Note:

Revoking under this subsection the approval of a GST group is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).