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  


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-A - Approval of GST religious groups  

49-10   Membership requirements of a GST religious group  

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.

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