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  

Note:

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-B - Consequences of approval of GST religious groups  

49-45   Changes in the extent of creditable purpose  

(1)  
An * adjustment cannot arise under Division 129 in relation to an acquisition that a * member of a * GST religious group makes from another member of the same GST religious group.

(2)  
This section has effect despite section 129-5 (which is about when adjustments can arise under Division 129 ).




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