A New Tax System (Goods and Services Tax) Act 1999
Note:Division 149 - Government entities
A * government entity may apply to be * registered under section 23-10 even if:
(a) it is not an entity; and
(b) it is not * carrying on an * enterprise or is not intending to carry on an enterprise. (2)
For the purposes of subsections 25-5(1) and (3) , the Commissioner is to treat the government entity as an entity. (3)
The Commissioner must * register the government entity whether or not the Commissioner is satisfied that it is * carrying on an * enterprise or intending to carry on an enterprise. (4)
This section has effect despite section 23-10 (which is about who may be registered) and modifies the effect of section 25-5 (which is about when the Commissioner must register an entity).
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