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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 23 - Who is required to be registered and who may be registered  

23-99   Special rules relating to who is required to be registered or who may be registered  

Chapter 4 contains special rules relating to who is * required to be registered , or who may be * registered , as follows:

Checklist of special rules
Item	For this case …	See:
1A	Government entities	Division 149
1B	Non-profit sub-entities	Division 63
1	Representatives of incapacitated entities	Division 58
2	Resident agents acting for non-residents	Division 57
3	Taxis	Division 144