Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 63.20

Non-profit sub-entities may register

             (1)  A * non-profit sub-entity may apply to be * registered under section 23-10 even if it is not * carrying on an * enterprise and is not intending to carry on an enterprise.

             (2)  The Commissioner must * register the * non-profit sub-entity whether or not the Commissioner is satisfied that it is * carrying on an * enterprise or intending to carry on an enterprise.

             (3)  This section has effect despite section 23-10 (which is about who may be registered) and section 25-5 (which is about when the Commissioner must register an entity).



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