A New Tax System (Goods and Services Tax) Act. Australia

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      Note: This section is an explanatory section.

      23-5 Who is required to be registered

      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).

      23–10 Who may be registered

      (1) You may be *registered under this Act if you are carrying on an *enterprise (whether or not your *GST turnover is at, above or below the *registration turnover threshold).

      (2) You may be *registered under this Act if you intend to carry on an *enterprise from a particular date.

      23–15 The registration turnover threshold

      (1) Your registration turnover threshold (unless you are a non-profit body) is:

      (a) $50,000; or

      (b) such higher amount as the regulations specify.

      (2) Your registration turnover threshold if you are a non-profit body is:

      (a) $100,000; or

      (b) such higher amount as the regulations specify.

      23–99 Special rules relating to who is required to be registered or who may be registered

      Chapter 4 contains special rules relating to who is *required to be registered, or who may be *registered, as follows:

      Checklist of special rules

      Item

      For this case…

      See:

      1A

      Government entities

      Division 149

      1B

      Non-profit sub-entities

      Division 63

      1

      Representatives of incapacitated entities

      Division 58

      2

      Resident agents acting for non-residents

      Division 57

      3

      Taxis

      Division 144

      Division 25—How you become registered, and how your registration can be cancelled

      Table of Subdivisions

      25-A How you become registered

      25-B How your registration can be cancelled

      Subdivision 25-A — How you become registered

      25-1 When you must apply for registration

      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.

      25-5 When the Commissioner must register you

      (1) The Commissioner must *register you if:

      (a) you have applied for registration in an *approved form; and

      (b) the Commissioner is satisfied that you are *carrying on an *enterprise, or you intend to carry on an enterprise from a particular date specified in your application.

      Note: Refusing to register you under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

      (2) The Commissioner must *register you (even if you have not applied for registration) if the Commissioner is satisfied that you are *required to be registered.

      Note: Registering you under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).

      (3) The Commissioner must notify you in writing of any decision he or she makes in relation to you under this section. If the Commissioner decides to register you, the notice must specify the following:

      (a) the date of effect of your registration;

      (b) СКАЧАТЬ