A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-5 - Special rules mainly about registration  


The special rules in this Part mainly modify the operation of Part 2-5 , but they may affect other Parts of Chapter 2 in minor ways.

Division 146 - Limited registration entities  

146-1   What this Division is about  

Non-residents may elect to be limited registration entities. Limited registration entities are not entitled to input tax credits for acquisitions and importations, and must have quarterly tax periods.


The Commissioner may approve simpler approved forms for limited registration entities: see subsection 388-50(3) in Schedule 1 to the Taxation Administration Act 1953 .

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