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
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.
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.