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

Chapter 4 - The special rules  

Part 4-5 - Special rules mainly about registration  

Note:

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  

146-20   Entries in the Australian Business Register  

(1)    
Subsection 25-10(2) does not apply if:

(a)    you become *registered; and

(b)    on the date your registration takes or took effect, you are a *limited registration entity.

Note:

Under subsection 25-10(2) , the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register.

(2)    
However, if:

(a)    you cease to be a *limited registration entity at a time when you are *registered; and

(b)    because of subsection (1) of this section, subsection 25-10(2) did not apply to your registration;

subsection 25-10(2) is taken to apply from the time you cease to be a limited registration entity.

(3)    
Subsection 25-60(2) does not apply if:

(a)    your *registration is cancelled; and

(b)    because of subsection (1) of this section, the date on which your registration took effect was not entered in the *Australian Business Register; and

(c)    immediately before the cancellation took effect, you were a *limited registration entity.

Note:

Under subsection 25-60(2) , the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register.