A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 - The special rules Part 4-5 - Special rules mainly about registration
Note:Division 149 - Government entities
149-1 What this Division is about
Parts of the Commonwealth, a State or a Territory may register even if they are not separate legal entities. Once registered, they may become liable for GST and entitled to input tax credits. Government entities may also form GST groups.