Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p27
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 27/63)
Character Range: 308795–311594

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 as a member of the group;
 (c) approve another member of the GST religious group to replace the applicant as the principal member of the group.
Note: Refusing an application for approval or revocation under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

Changes made without application
 (2) The Commissioner must revoke the approval of one of the *members of a *GST religious group if satisfied that the member does not *satisfy the membership requirements for the GST religious group.
Note: Revoking under this subsection an approval under this Division is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

49‑75  Revoking the approval of GST religious groups

Revoking on application
 (1) The Commissioner must, if the principal member of a *GST religious group applies to the Commissioner in the *approved form, revoke the approval of the group as a GST religious group.
Note: Refusing an application for revocation under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

Revoking without application
 (2) The Commissioner must revoke the approval of the *GST religious group if satisfied that none of its members, or only one of its members, *satisfies the membership requirements for that GST religious group.
Note: Revoking under this subsection the approval of a GST group is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

49‑80  Notification by principal members
  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.

49‑85  Date of effect of approvals and revocations
 (1) The Commissioner must decide the date of effect of any approval, or any revocation of an approval, under this Division.
 (2) The date of effect may be the day of the decision, or a day before or after that day. However, it must be a day on which, for all the *members of the *GST religious group in question, a tax period begins.