Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 49.70

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 ).