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A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2.

Division 49 - GST religious groups    View history reference

Subdivision 49-C - Administrative matters    View history reference

49-70  Changing the membership etc. of GST religious groups  

 View history reference

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).


 



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