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A New Tax System (Goods and Services Tax) Act 1999
49‑85 Date of effect of approvals and re49‑85 Date of effect of approvals and revocations
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49‑85 Date of effect of approvals and revocations
(1) The Commissioner must decide the date of effect of any approval, or any revocation of an approval, under this Division. (2) The date of effect may be the day of the decision, or a day before or after that day. However, it must be a day on which, for all the *members of the *GST religious group in question, a tax period begins.
Note: Deciding under this section the date of effect of any approval, or any revocation of an approval, under this Division is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).