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

Chapter 4 - The special rules  

Part 4-5 - Special rules mainly about registration  


The special rules in this Part mainly modify the operation of Part 2-5 , but they may affect other Parts of Chapter 2 in minor ways.

Division 144 - Taxis  

144-5   Requirement to register  

You are required to be registered if, in * carrying on your enterprise, you supply * taxi travel .

It does not matter whether:

(a) your * GST turnover meets the * registration turnover threshold ; or

(b) in * carrying on your enterprise, you make other supplies besides supplies of * taxi travel .

This section has effect despite section 23-5 (which is about who is required to be registered).

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