A New Tax System (Goods and Services Tax) Act 1999
49‑70 Changing the membership etc. of GS49‑70 Changing the membership etc. of GST religious groups
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49‑70 Changing the membership etc. of GST religious groups
Changes made on application (1) The Commissioner must, if the *principal member of a *GST religious group applies to the Commissioner in the *approved form, do one or more of these (as requested in the application): (a) approve, as an additional *member of the GST religious group, another entity that *satisfies the membership requirements for the GST religious group; (b) revoke the approval of one of the members of the GST religious group as a member of the group; (c) approve another member of the GST religious group to replace the applicant as the principal member of the group.
Note: Refusing an application for approval or revocation under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
Changes made without application (2) The Commissioner must revoke the approval of one of the *members of a *GST religious group if satisfied that the member does not *satisfy the membership requirements for the GST religious group.
Note: Revoking under this subsection an approval under this Division is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).