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 principal member of a * GST religious group must notify the Commissioner of any circumstances under which the Commissioner must:
(a) revoke the approval of one of the * members of the group under subsection 49-70(2) ; or
(b) revoke the approval of the group under subsection 49-75(2) .
The notification may (in appropriate cases) be in the form of an application under subsection 49-70(1) or 49-75(1) . The notification, or application, must be given to the Commissioner within 21 days after the circumstances occurred.