A New Tax System (Goods and Services Tax) Act 1999
Note:Division 144 - Taxis 144-5 Requirement to register (1)
You are required to be registered if, in * carrying on your enterprise, you supply * taxi travel . (2)
It does not matter whether:
(a) your * GST turnover meets the * registration turnover threshold ; or
(b) in * carrying on your enterprise, you make other supplies besides supplies of * taxi travel .
This section has effect despite section 23-5 (which is about who is required to be registered).
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