Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 149.10

             (1)  A * government entity is not * required to be registered even if:

                     (a)  it is * carrying on an * enterprise; and

                     (b)  its * GST turnover meets the * registration turnover threshold.

             (2)  This subsection has effect despite section 23-5.