Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 23.99

Special rules relating to who is required to be registered or who may be registered

                   Chapter 4 contains special rules relating to who is * required to be registered, or who may be * registered, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1A

Government entities

Division 149

1B

Non-profit sub-entities

Division 63

1

Representatives of incapacitated entities

Division 58

2

Resident agents acting for non-residents

Division 57

3

Taxis

Division 144


 

Table of Subdivisions

25-A     How you become registered

25-B      How your registration can be cancelled


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