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A New Tax System (Goods and Services Tax) Act 1999
23‑1 Explanation of Division23‑1 Explanation of Division
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23‑1 Explanation of Division
This diagram shows when you are required to be, and when you may, be registered.
A flowchart showing that you can't be registered if you are not carrying on an enterprise, you may be registered if your GST turnover does not meet the registration turnover threshold, and you are required to be registered if your GST turnover does meet the registration turnover threshold
Note: This section is an explanatory section.