Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p7
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 16926–19871

treated as single entities for certain purposes
Subdivision 49‑C—Administrative matters
49‑70 Changing the membership etc. of GST religious groups
49‑75 Revoking the approval of GST religious groups
49‑80 Notification by principal members
49‑85 Date of effect of approvals and revocations
49‑90 Notification by the Commissioner
Division 50—GST treatment of religious practitioners
Guide to Division 50
50‑1 What this Division is about
50‑5 GST treatment of religious practitioners
Division 51—GST joint ventures
51‑1 What this Division is about
Subdivision 51‑A—Formation of and participation in GST joint ventures
51‑5 Formation of GST joint ventures
51‑7 Participants in GST joint ventures
51‑10 Participation requirements of a GST joint venture
Subdivision 51‑B—Consequences of GST joint ventures
51‑30 Who is liable for GST
51‑35 Who is entitled to input tax credits
51‑40 Adjustments
51‑45 Additional net amounts relating to GST joint ventures
51‑50 GST returns relating to GST joint ventures
51‑52 Consolidation of GST returns relating to GST joint ventures
51‑55 Payments of GST relating to GST joint ventures
51‑60 Refunds relating to GST joint ventures
Subdivision 51‑C—Administrative matters
51‑70 Changing the participants etc. of GST joint ventures
51‑75 Approval of early day of effect of forming, changing etc. GST joint ventures
Subdivision 51‑D—Ceasing to be a participant in, or an operator of, a GST joint venture
51‑110 Adjustments after you cease to be a participant in a GST joint venture
51‑115 Changes in extent of creditable purpose after you cease to be a member of a GST joint venture
Division 54—GST branches
54‑1 What this Division is about
Subdivision 54‑A—Registration of GST branches
54‑5 Registration of GST branches
54‑10 The date of effect of registration of a GST branch
54‑15 GST branch registration number
Subdivision 54‑B—Consequences of registration of GST branches
54‑40 Additional net amounts relating to GST branches
54‑45 Net amounts of parent entities
54‑50 Tax invoices and adjustment notes
54‑55 GST returns relating to GST branches
54‑60 Payments of GST relating to GST branches
54‑65 Refunds relating to GST branches
Subdivision 54‑C—Cancellation of registration of GST branches
54‑70 When an entity must apply for cancellation of registration of a GST branch
54‑75 When the Commissioner must cancel registration of a GST branch
54‑80 The date of effect of cancellation of registration of a GST branch
54‑85 Application of Subdivision 25‑B
54‑90 Effect on GST branches of cancelling the entity's registration
Division 57—Resident agents acting for non‑residents
57‑1 What this Division is about
57‑5 Who is liable for GST
57‑7 Agreement to apply this Division to all supplies through a resident agent
57‑10 Who is entitled to input tax credits
57‑15 Adjustments
57‑20 Resident agents are required to be registered
57‑25 Cancellation of registration of a resident agent
57‑30 Notice of cessation of