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 149 - Government entities  

149-5   Government entities may register  

A * government entity may apply to be * registered under section 23-10 even if:

(a) it is not an entity; and

(b) it is not * carrying on an * enterprise or is not intending to carry on an enterprise.

For the purposes of subsections 25-5(1) and (3) , the Commissioner is to treat the government entity as an entity.

The Commissioner must * register the government entity whether or not the Commissioner is satisfied that it is * carrying on an * enterprise or intending to carry on an enterprise.

This section has effect despite section 23-10 (which is about who may be registered) and modifies the effect of section 25-5 (which is about when the Commissioner must register an entity).

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.