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A New Tax System (Goods and Services Tax) Act 1999
23‑10 Who may be registered23‑10 Who may be registered
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23‑10 Who may be registered
(1) You may be *registered under this Act if you are carrying on an *enterprise (whether or not your *GST turnover is at, above or below the *registration turnover threshold). (2) You may be *registered under this Act if you intend to carry on an *enterprise from a particular date.