Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.1

    You must apply, in the * approved form, to be * registered under this Act if:

  (a)   you are not registered under this Act; and

  (b)   you are * required to be registered.

You must make your application within 21 days after becoming required to be registered.