A New Tax System (Goods and Services Tax) Act 1999
Chapter 4 contains special rules relating to cancellation of * 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 |
| 1B | Non-profit sub-entities | Division 63 |
| 1C | (Repealed by No 77 of 2017) | |
| 2 | Representatives of incapacitated entities | Division 58 |
| 3 | Resident agents acting for non-residents | Division 57 |
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