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

Chapter 4 - The special rules

Part 4-5 - Special rules mainly about registration

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 144 - Taxis

144-1 What this Division is about

Taxi operators are required to be registered, regardless of turnover.