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.
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 .
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).