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  

49-90   Notification by the Commissioner  

The Commissioner must give notice of any decision that he or she makes under this Division:

(a) if the decision relates to the approval of 2 or more entities as a * GST religious group - to the entity nominated in the application for approval to be the * principal member of the group; or

(b) otherwise - to the principal member of the * GST religious group to which the decision relates.