Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 49.75

Revoking on application

  (1)   The Commissioner must, if the principal member of a * GST religious group applies to the Commissioner in the * approved form, revoke the approval of the group as a GST religious group.

Note:   Refusing an application for revocation under this subsection is a reviewable GST decision (see Subdivision   110 - F in Schedule   1 to the Taxation Administration Act 1953 ).

Revoking without application

  (2)   The Commissioner must revoke the approval of the * GST religious group if satisfied that none of its members, or only one of its members, * satisfies the membership requirements for that GST religious group.

Note:   Revoking under this subsection the approval of a GST group is a reviewable GST decision (see Subdivision   110 - F in Schedule   1 to the Taxation Administration Act 1953 ).