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
An acquisition that a * member of a * GST religious group makes from another member of the same GST religious group is treated as if it were not a * creditable acquisition . (2)
This section has effect despite section 11-5 (which is about what are creditable acquisitions).