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-C - Administrative matters  

49-70   Changing the membership etc. of GST religious groups  

Changes made on application

(1)    
The Commissioner must, if the * principal member of a * GST religious group applies to the Commissioner in the * approved form , do one or more of these (as requested in the application):

(a) approve, as an additional * member of the GST religious group, another entity that * satisfies the membership requirements for the GST religious group;

(b) revoke the approval of one of the members of the GST religious group as a member of the group;

(c) approve another member of the GST religious group to replace the applicant as the principal member of the group.

Note:

Refusing an application for approval or revocation under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

Changes made without application

(2)    
The Commissioner must revoke the approval of one of the * members of a * GST religious group if satisfied that the member does not * satisfy the membership requirements for the GST religious group.

Note:

Revoking under this subsection an approval under this Division is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).