A New Tax System (Goods and Services Tax) Act 1999
49‑5 Approval of GST religious groups49‑5 Approval of GST religious groups
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49‑5 Approval of 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.
Note: Refusing an application for approval under this section is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).