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

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  


The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .

Division 63 - Non-profit sub-entities  

63-20   Non-profit sub-entities may register  

A * non-profit sub-entity may apply to be * registered under section 23-10 even if it is not * carrying on an * enterprise and is not intending to carry on an enterprise.

The Commissioner must * register the * non-profit sub-entity whether or not the Commissioner is satisfied that it is * carrying on an * enterprise or intending to carry on an enterprise.

This section has effect despite section 23-10 (which is about who may be registered) and section 25-5 (which is about when the Commissioner must register an entity).

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