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  

23-10   Who may be registered  

(1)    

You may be * registered under this Act if you are carrying on an * enterprise (whether or not your * GST turnover is at, above or below the * registration turnover threshold ).

(2)    
You may be * registered under this Act if you intend to carry on an * enterprise from a particular date.