Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 23.5

                   You are required to be registered under this Act if:

                     (a)  you are * carrying on an * enterprise; and

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

Note:          It is the entity that carries on the enterprise that is required to be registered (and not the enterprise).