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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 63 - Non-profit sub-entities    View history reference

63-25  Registration turnover threshold for non-profit sub-entities  

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Subsection 23-15(2) applies in relation to a *non-profit sub-entity of an entity (the parent entity) whether or not the parent entity is a non-profit body.


Regulations made for the purposes of paragraph 23-15(2)(b) may:

(a) provide that they apply only to *non-profit sub-entities, or only to other non-profit entities; or

(b) specify one amount for *non-profit sub-entities and a different amount for other non-profit entities.
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This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
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