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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 25 - How you become registered, and how your registration can be cancelled  

Subdivision 25-A - How you become registered  

25-49   Special rules relating to registration  

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Chapter 4 contains special rules relating to * registration in particular cases, as follows:

Checklist of special rules
Item	For this case …	See:
1A	Government entities	Division 149
1	GST branches	Division 54
1AA	Limited registration entities	Division 146
2	Non-profit sub-entities	Division 63
3	Non-residents making supplies connected with the indirect tax zone	Division 83
4	(Repealed by No 77 of 2017)

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History

S 25-49 amended by No 77 of 2017, s 3 and Sch 1 items 8 and 9, by inserting table item 1AA and repealing table item 4, effective 1 July 2017. For application provisions, see note under Div 146 heading. Table item 4 formerly read:

" 4

Offshore supplies other than goods or real property

Division 84 "

S 25-49 amended by No 52 of 2016, s 3 and Sch 1 item 11, by inserting table item 4, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

S 25-49 amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in table item 3, column headed " For this case … " , applicable to a tax period that commences on or after 1 July 2015.

S 25-49 amended by No 92 of 2000, s 3 and Sch 3 item 3, by inserting table item 3, effective 1 July 2000.

S 25-49 amended by No 177 of 1999, s 3 and Sch 1 items 28 and 29, by inserting table items 1A and 2, effective 1 July 2000.

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