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 25
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How you become registered, and how your registration can be cancelled
Subdivision 25-A
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How you become registered
25-1
When you must apply for registration
You must apply, in the * approved form , to be * registered under this Act if:
(a) you are not registered under this Act; and
(b) you are * required to be registered .
You must apply, in the * approved form , to be * registered under this Act if:
(a) you are not registered under this Act; and
(b) you are * required to be registered .
You must make your application within 21 days after becoming required to be registered.
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