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A New Tax System (Goods and Services Tax) Act 1999
49‑10 Membership requirements of a GST r49‑10 Membership requirements of a GST religious group
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49‑10 Membership requirements of a GST religious group
An entity satisfies the membership requirements of a *GST religious group, or a proposed GST religious group, if: (a) the entity is *registered; and (b) the entity is endorsed as exempt from income tax under Subdivision 50‑B of the *ITAA 1997; and (c) all the other members of the GST religious group or proposed GST religious group are so endorsed; and (d) the entity and all those other members are part of the same religious organisation; and (e) the entity is not a member of any other GST religious group.