Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 49.90

    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.