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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 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.

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 ).


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