Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Despite sections 49 - 35, 49 - 40 and 49 - 45, a * GST religious group is treated as a single entity, and not as a number of entities corresponding to the * members of the GST religious group, for the purposes of working out:
(a) whether acquisitions or importations by a member are for a * creditable purpose; and
(b) the amounts of any input tax credits to which the member is entitled; and
(c) whether the member has any * adjustments; and
(d) the amounts of any such adjustments.
(2) This section has effect despite section 11 - 25 (which is about the amount of input tax credits) and section 17 - 10 (which is about the effect of adjustments on net amounts).