A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 149.10 Government entities are not required to be registered
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 149.10
Government entities are not required to be registered(1) A * government entity is not * required to be registered even if:
(a) it is * carrying on an * enterprise; and
(b) its * GST turnover meets the * registration turnover threshold.
(2) This subsection has effect despite section 23 - 5.