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  

25-1   When you must apply for registration  

You must apply, in the *approved form, to be *registered under this Act if:


(a) you are not registered under this Act; and


(b) you are *required to be registered.

You must make your application within 21 days after becoming required to be registered.




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