GST Act s 50-5

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

GST and religious practitioner purchasing religious tracts and selling to church members

GST and religious practitioner writing a book about a particular aspect of the history of the religious institution of which they are a member and selling the book to the public

GST and activity by a self-appointed spiritual leader of writing and selling booklets setting out beliefs and practices of their group