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-C - Administrative matters  

49-80   Notification by principal members  

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.

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