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

Chapter 4 - The special rules  

Part 4-5 - Special rules mainly about registration  

Note:

The special rules in this Part mainly modify the operation of Part 2-5 , but they may affect other Parts of Chapter 2 in minor ways.

Division 149 - Government entities  

149-15   GST law applies to registered government entities  

For the purposes of the * GST law , a * government entity that is * registered is treated, while its registration has effect, as if it were an entity carrying on an * enterprise .