(1) You are required to be registered if, in * carrying on your enterprise, you supply * taxi travel.
(2) It does not matter whether:
(a) your * GST turnover meets the * registration turnover threshold; or
(b) in * carrying on your enterprise, you make other supplies besides supplies of * taxi travel.
(3) This section has effect despite section 23-5 (which is about who is required to be registered).