A New Tax System (Goods and Services Tax) Act 1999
49‑75 Revoking the approval of GST relig49‑75 Revoking the approval of GST religious groups
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49‑75 Revoking the approval of GST religious groups
Revoking on application (1) The Commissioner must, if the principal member of a *GST religious group applies to the Commissioner in the *approved form, revoke the approval of the group as a GST religious group.
Note: Refusing an application for revocation under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
Revoking without application (2) The Commissioner must revoke the approval of the *GST religious group if satisfied that none of its members, or only one of its members, *satisfies the membership requirements for that GST religious group.
Note: Revoking under this subsection the approval of a GST group is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).