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-B - Consequences of approval of GST religious groups  

49-50   GST religious groups treated as single entities for certain purposes  

Despite sections 49-35 , 49-40 and 49-45 , a * GST religious group is treated as a single entity, and not as a number of entities corresponding to the * members of the GST religious group, for the purposes of working out:

(a) whether acquisitions or importations by a member are for a * creditable purpose ; and

(b) the amounts of any input tax credits to which the member is entitled; and

(c) whether the member has any * adjustments ; and

(d) the amounts of any such adjustments.

This section has effect despite section 11-25 (which is about the amount of input tax credits) and section 17-10 (which is about the effect of adjustments on net amounts).

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