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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 23 - Who is required to be registered and who may be registered  

23-99   Special rules relating to who is required to be registered or who may be registered  


Chapter 4 contains special rules relating to who is * required to be registered , or who may be * registered , as follows:


Checklist of special rules
Item For this case … See:
1A Government entities Division 149
1B Non-profit sub-entities Division 63
1 Representatives of incapacitated entities Division 58
2 Resident agents acting for non-residents Division 57
3 Taxis Division 144


 

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