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  

149-10   Government entities are not required to be registered  

(1)    
A * government entity is not * required to be registered even if:

(a) it is * carrying on an * enterprise ; and

(b) its * GST turnover meets the * registration turnover threshold .

(2)    
This subsection has effect despite section 23-5 .