Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 63.20

Non - profit sub - entities may register

  (1)   A * non - profit sub - entity may apply to be * registered under section   23 - 10 even if it is not * carrying on an * enterprise and is not intending to carry on an enterprise.

  (2)   The Commissioner must * register the * non - profit sub - entity whether or not the Commissioner is satisfied that it is * carrying on an * enterprise or intending to carry on an enterprise.

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


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