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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 23 - Who is required to be registered and who may be registered  

23-1   Explanation of Division  


This diagram shows when you are required to be, and when you may, be registered.
Explanation3

Note:

This section is an explanatory section.




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