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 approve 2 or more entities as a * GST religious group if:
(a) the entities jointly apply, in the * approved form , for approval as a GST religious group; and
(b) each of the entities * satisfies the membership requirements for that GST religious group; and
(c) the application nominates one of the entities to be the * principal member for the group; and
(d) the entity so nominated is an * Australian resident .
A group of entities that is so approved is a GST religious group .
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