(1) Parts 2 - 5 and 4 - 5 of the GST Act, and any other provisions of the GST law so far as they relate to registration, apply on and after the day determined by the Commissioner (even if that day is before the commencement of the GST Act).
Note: From that day, you may apply to be registered if you are entitled to do so under section 23 - 10 of the GST Act.
(2) However, you are not required to be registered before 1 June 2000.
Example: On 1 May 2000, you start carrying on a business whose
annual turnover meets the registration turnover threshold. Although you would
normally be required to apply within 21 days, you can apply anytime before 1
June 2000. But if instead you start carrying on a business on 20
May, you have until 10 June (21 days later) to apply to be registered.