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
A supply that a * member of a * GST religious group makes to another member of the same GST religious group is treated as if it were not a * taxable supply . (2)
This section has effect despite section 9-5 (which is about what are taxable supplies).