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

Chapter 2 - The basic rules

Part 2-5 - Registration

Division 25 - How you become registered, and how your registration can be cancelled

Subdivision 25-A - How you become registered

25-49 Special rules relating to registration

Chapter 4 contains special rules relating to * registration in particular cases, as follows:

Checklist of special rules
Item	For this case …	See:
1A	Government entities	Division 149
1	GST branches	Division 54
1AA	Limited registration entities	Division 146
2	Non-profit sub-entities	Division 63
3	Non-residents making supplies connected with the indirect tax zone	Division 83
4	(Repealed by No 77 of 2017)