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  

149-20  

149-20   Government entities not required to cancel their registration  

Section 25-50 and subsection 25-55(2) (which are about cancelling registration) do not apply to * government entities .