Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 144.5

             (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).