A New Tax System (Goods and Services Tax Transition) Act 1999
Part 3
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Agreements spanning 1 July 2000
Division 2
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Agreements also spanning 1 July 2005
Subdivision B
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Payment of GST payable by recipients of supplies
15E
Rules for recipients who are not registered or required to be registered
(1)
This section has effect if:
(a) you are the recipient of any taxable supplies for which the GST is payable by you because of this Division; and
(b) you are not registered or required to be registered.
Tax periods
(2)
Despite section 7-10 of the GST Act, you have tax periods applying to you.
(3)
Subsection 27-40(1A) of the GST Act (which is about an entity ceasing to carry on any enterprise) does not apply to you.
GST returns
(4)
Division 31 of the GST Act applies to you as if you were registered or required to be registered.
View history note
Hide history noteThis section has effect if:
(a) you are the recipient of any taxable supplies for which the GST is payable by you because of this Division; and
(b) you are not registered or required to be registered.
Tax periods
(2)
Despite section 7-10 of the GST Act, you have tax periods applying to you.
(3)
Subsection 27-40(1A) of the GST Act (which is about an entity ceasing to carry on any enterprise) does not apply to you.
GST returns
(4)
Division 31 of the GST Act applies to you as if you were registered or required to be registered.
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