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
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 60 - Pre-establishment costs
60-10Registration etc. not needed for input tax credits