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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 23 - Who is required to be registered and who may be registered  

23-5   Who is required to be registered  
You are required to be registered under this Act if:


(a) you are * carrying on an * enterprise ; and


(b) your * GST turnover meets the * registration turnover threshold .

Note:

It is the entity that carries on the enterprise that is required to be registered (and not the enterprise).




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