Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p26
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 26/63)
Character Range: 306318–309044

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 were not a *taxable supply.
 (2) This section has effect despite section 9‑5 (which is about what are taxable supplies).

49‑35  Acquisitions between members of GST religious groups
 (1) An acquisition that a *member of a *GST religious group makes from another member of the same GST religious group is treated as if it were not a *creditable acquisition.
 (2) This section has effect despite section 11‑5 (which is about what are creditable acquisitions).

49‑40  Adjustment events
 (1) An *adjustment event cannot arise in relation to:
 (a) a supply that a *member of a *GST religious group makes to another member of the same GST religious group; or
 (b) an acquisition that a member of a GST religious group makes from another member of the same GST religious group.
 (2) This section has effect despite section 19‑10 (which is about what are adjustment events).

49‑45  Changes in the extent of creditable purpose
 (1) An *adjustment cannot arise under Division 129 in relation to an acquisition that a *member of a *GST religious group makes from another member of the same GST religious group.
 (2) This section has effect despite section 129‑5 (which is about when adjustments can arise under Division 129).

49‑50  GST religious groups treated as single entities for certain purposes
 (1) Despite sections 49‑35, 49‑40 and 49‑45, a *GST religious group is treated as a single entity, and not as a number of entities corresponding to the *members of the GST religious group, for the purposes of working out:
 (a) whether acquisitions or importations by a member are for a *creditable purpose; and
 (b) the amounts of any input tax credits to which the member is entitled; and
 (c) whether the member has any *adjustments; and
 (d) the amounts of any such adjustments.
 (2) This section has effect despite section 11‑25 (which is about the amount of input tax credits) and section 17‑10 (which is about the effect of adjustments on net amounts).

Subdivision 49‑C—Administrative matters

49‑70  Changing the membership etc. of GST religious groups

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