A New Tax System (Goods and Services Tax) Act 1999
The Commissioner must * register you if: (a) you have applied for registration in an * approved form ; and (b) the Commissioner is satisfied that you are * carrying on an * enterprise , or you intend to carry on an enterprise from a particular date specified in your application.
The Commissioner must * register you (even if you have not applied for registration) if the Commissioner is satisfied that you are * required to be registered .
The Commissioner must notify you in writing of any decision he or she makes in relation to you under this section. If the Commissioner decides to *register you, the notice must specify the following: (a) the date of effect of your registration; (b) your registration number; (c) the tax periods that apply to you.