A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-5
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Registration
Division 23
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Who is required to be registered and who may be registered
23-10
Who may be registered
(1)
You may be * registered under this Act if you are carrying on an * enterprise (whether or not your * GST turnover is at, above or below the * registration turnover threshold ). (2)
You may be * registered under this Act if you intend to carry on an * enterprise from a particular date.
You may be * registered under this Act if you are carrying on an * enterprise (whether or not your * GST turnover is at, above or below the * registration turnover threshold ). (2)
You may be * registered under this Act if you intend to carry on an * enterprise from a particular date.
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