A New Tax System (Goods and Services Tax) Act 1999
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 146 - Limited registration entities
View history note
Hide history notePending amendment
S 146-20 heading will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 92, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 25-10(2) . Heading will read:
146-20 Recorded information about registration and cancellation
Subsection 25-10(2) does not apply if: (a) you become *registered; and (b) on the date your registration takes or took effect, you are a *limited registration entity.
Note:
Under subsection 25-10(2) , the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register.
Pending amendment
S 146-20(1) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 93, by substituting the note, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 25-10(2) . The note will read:
Note:
Subsection 25-10(2) requires the Registrar to record information relating to your registration.
(2)
However, if: (a) you cease to be a *limited registration entity at a time when you are *registered; and (b) because of subsection (1) of this section, subsection 25-10(2) did not apply to your registration;
subsection 25-10(2) is taken to apply from the time you cease to be a limited registration entity.
(3)
Subsection 25-60(2) does not apply if: (a) your *registration is cancelled; and (b) because of subsection (1) of this section, the date on which your registration took effect was not entered in the *Australian Business Register; and (c) immediately before the cancellation took effect, you were a *limited registration entity.
Note:
Under subsection 25-60(2) , the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register.
Pending amendment
S 146-20(3) will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 94 and 95, by substituting " information about your registration was not recorded by the *Registrar; and " for all the words after " this section, " in para (b) and the note, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 25-10(2) . The note will read:
Note:
Subsection 25-60(2) requires the Registrar to record information relating to the cancellation of your registration.
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