Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 149.5

  (1)   A * government entity may apply to be * registered under section   23 - 10 even if:

  (a)   it is not an entity; and

  (b)   it is not * carrying on an * enterprise or is not intending to carry on an enterprise.

  (2)   For the purposes of subsections   25 - 5(1) and (3), the Commissioner is to treat the government entity as an entity.

  (3)   The Commissioner must * register the government entity whether or not the Commissioner is satisfied that it is * carrying on an * enterprise or intending to carry on an enterprise.

  (4)   This section has effect despite section   23 - 10 (which is about who may be registered) and modifies the effect of section   25 - 5 (which is about when the Commissioner must register an entity).