Fuel Tax Act 2006
CHAPTER 4
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COMMON RULES
PART 4-3
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SPECIAL RULES ABOUT ENTITIES
Division 70
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Special rules about entities
SECTION 70-1
WHAT THIS DIVISION IS ABOUT
This Act applies to GST groups, joint ventures, religious practitioners, incapacitated entities, branches, resident agents and non-profit sub-entities in a similar way to the way in which the GST Act applies to those entities.
Government entities that are registered for GST are treated as if they are carrying on an enterprise.
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