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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 25 - How you become registered, and how your registration can be cancelled  

Subdivision 25-A - How you become registered  

25-1   When you must apply for registration  
You must apply, in the * approved form , to be * registered under this Act if:

(a) you are not registered under this Act; and

(b) you are * required to be registered .

You must make your application within 21 days after becoming required to be registered.