Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 23.10

  (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.