Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 49.10

    An entity satisfies the membership requirements of a * GST religious group, or a proposed GST religious group, if:

  (a)   the entity is * registered; and

  (b)   the entity is endorsed as exempt from income tax under Subdivision   50 - B of the * ITAA 1997; and

  (c)   all the other members of the GST religious group or proposed GST religious group are so endorsed; and

  (d)   the entity and all those other members are part of the same religious organisation; and

  (e)   the entity is not a member of any other GST religious group.