Commonwealth Consolidated Acts

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

Government entities may register

             (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).



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