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  

Division 49 - GST religious groups  

Subdivision 49-A - Approval of GST religious groups  

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 .




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