Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 49.80

    The principal member of a * GST religious group must notify the Commissioner of any circumstances under which the Commissioner must:

  (a)   revoke the approval of one of the * members of the group under subsection   49 - 70(2); or

  (b)   revoke the approval of the group under subsection   49 - 75(2).

The notification may (in appropriate cases) be in the form of an application under subsection   49 - 70(1) or 49 - 75(1). The notification, or application, must be given to the Commissioner within 21 days after the circumstances occurred.