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 Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).