A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .

Division 63 - Non-profit sub-entities    View history reference

63-20  Non-profit sub-entities may register  

 View history reference

(1)  

A * non-profit sub-entity may apply to be * registered under section 23-10 even if it is not * carrying on an * enterprise and is not intending to carry on an enterprise.

(2)  

The Commissioner must * register the * non-profit sub-entity whether or not the Commissioner is satisfied that it is * carrying on an * enterprise or intending to carry on an enterprise.

(3)  

This section has effect despite section 23-10 (which is about who may be registered) and section 25-5 (which is about when the Commissioner must register an entity).


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page