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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.49

Special rules relating to registration

                   Chapter 4 contains special rules relating to * registration in particular cases, as follows:

 

Checklist of special rules

Item

For this case ...

See:

1A

Government entities

Division 149

1

GST branches

Division 54

2

Non-profit sub-entities

Division 63

3

Non-residents making supplies connected with Australia

Division 83


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