Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 23.5

    You are required to be registered under this Act if:

  (a)   you are * carrying on an * enterprise; and

  (b)   your * GST turnover meets the * registration turnover threshold.

Note:   It is the entity that carries on the enterprise that is required to be registered (and not the enterprise).