Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 149.10

  (1)   A * government entity is not * required to be registered even if:

  (a)   it is * carrying on an * enterprise; and

  (b)   its * GST turnover meets the * registration turnover threshold.

  (2)   This subsection has effect despite section   23 - 5.