Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 144.5

Requirement to register

  (1)   You are required to be registered if, in * carrying on your enterprise, you supply * taxi travel.

  (2)   It does not matter whether:

  (a)   your * GST turnover meets the * registration turnover threshold; or

  (b)   in * carrying on your enterprise, you make other supplies besides supplies of * taxi travel.

  (3)   This section has effect despite section   23 - 5 (which is about who is required to be registered).


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