Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p25
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 25/63)
Character Range: 303874–306541

the amount of any *adjustment you or the representative member had under Division 129 in relation to the thing.
 (2) If:
 (a) while you were a *member of a *GST group (the first GST group), you acquired a thing (other than from another member of that group) or imported a thing; and
 (b) you have ceased to be a member of the first GST group; and
 (c) you have an *adjustment under Division 129 in relation to the thing, or the *representative member of another GST group of which you are a *member has that adjustment;
then, for the purposes of working out the full input tax credit in section 129‑70 or 129‑75, you are taken not to have been a member of a GST group when you acquired or imported the thing.

Division 49—GST religious groups

Table of Subdivisions
49‑A Approval of GST religious groups
49‑B Consequences of approval of GST religious groups
49‑C Administrative matters

49‑1  What this Division is about
      Some registered charitable bodies can be approved as a GST religious group. Transactions between members of the group are then excluded from the GST.

Subdivision 49‑A—Approval of GST religious groups

49‑5  Approval of GST religious groups
  The Commissioner must approve 2 or more entities as a *GST religious group if:
 (a) the entities jointly apply, in the *approved form, for approval as a GST religious group; and
 (b) each of the entities *satisfies the membership requirements for that GST religious group; and
 (c) the application nominates one of the entities to be the *principal member for the group; and
 (d) the entity so nominated is an *Australian resident.
A group of entities that is so approved is a GST religious group.
Note: Refusing an application for approval under this section is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

49‑10  Membership requirements of a GST religious group
  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.

Subdivision 49‑B—Consequences of approval of GST religious groups

49‑30  Supplies between members of GST religious groups
 (1) A supply that a *member of a *GST religious group makes to another member of the same GST religious group is treated as if it