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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 registration

    You 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.

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