A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.1 When you must apply for registration
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.1
When you must apply for registrationYou must apply, in the * approved form, to be * registered under this Act if:
(a) you are not registered under this Act; and
(b) you are * required to be registered.
You must make your application within 21 days after becoming
required to be registered.