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 noteIf you are a *limited registration entity, you cannot make an election under section 27-10 , and the Commissioner cannot determine your tax periods under section 27-15 or 27-37 .
Note:
Sections 27-10 and 27-15 provide for each individual month to be a tax period. Section 27-37 provides for 12 complete tax periods in each year.
(2)
An election by you under section 27-10 or a determination under section 27-15 or 27-37 in relation to you is taken not to be in force at any time during which you are a *limited registration entity.
(3)
This section has effect despite sections 27-10 , 27-15 and 27-37 (which are about one month tax periods).
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