Document ID: chunk:federal_register_of_legislation:C2006C00496:clause:1_4a:p1
Version: federal_register_of_legislation:C2006C00496
Segment Type: clause
Provision Reference: sch 1 cl 4A (pt 1/4)
Character Range: 9257–12019

4A  After Division 48
Insert:

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 Division 7 of Part VI of 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 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