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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 25 - How you become registered, and how your registration can be cancelled  

Subdivision 25-A - How you become registered  

25-49   Special rules relating to registration  

Chapter 4 contains special rules relating to * registration in particular cases, as follows:

Checklist of special rules
Item For this case ... See:
1A Government entities Division 149
1 GST branches Division 54
1AA Limited registration entities Division 146
2 Non-profit sub-entities Division 63
3 Non-residents making supplies connected with the indirect tax zone Division 83
4 (Repealed by No 77 of 2017)

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