Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p28
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 28/63)
Character Range: 311399–314140

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.
Note: Deciding under this section the date of effect of any approval, or any revocation of an approval, under this Division is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).

49‑90  Notification by the Commissioner
  The Commissioner must give notice of any decision that he or she makes under this Division:
 (a) if the decision relates to the approval of 2 or more entities as a *GST religious group—to the entity nominated in the application for approval to be the *principal member of the group; or
 (b) otherwise—to the principal member of the *GST religious group to which the decision relates.

Division 50—GST treatment of religious practitioners

Guide to Division 50

50‑1  What this Division is about
      Activities of a religious practitioner done in pursuit of his or her vocation as a religious practitioner and as a member of a religious institution will be treated as activities done by the religious institution, unless the religious practitioner is acting as an employee or agent.

Table of sections
50‑5 GST treatment of religious practitioners

50‑5  GST treatment of religious practitioners
  If a *religious practitioner:
 (a) does an activity, or a series of activities:
 (i) in pursuit of his or her vocation as a religious practitioner; and
 (ii) as a member of a religious institution; and
 (b) does not do the activity, or series of activities, as an employee or agent of the religious institution or another entity;
the *GST law applies as if the activity, or series of activities, had been done by the religious institution and not by the religious practitioner.
Note: This will mean that such an activity will be an enterprise of the religious institution under subsection 9‑20(1) and not an enterprise of the religious practitioner.

Division 51—GST joint ventures

Table of Subdivisions
51‑A Formation of and participation in GST joint ventures
51‑B Consequences of GST joint ventures
51‑C Administrative matters
51‑D Ceasing to be a participant in, or an operator of, a GST joint venture

51‑1  What this Division is about
      Entities engaged in a joint venture can form a GST joint venture. The joint venture operator then deals with the GST liabilities and entitlements arising from the joint venture operator's dealings on behalf of the participants in the joint venture.
Note: Provisions for participants in GST joint ventures apply for the wine equalisation tax (see Subdivision 21‑C of the Wine Tax Act) and the luxury car tax (see Subdivision