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A New Tax System (Goods and Services Tax) Act 1999
23‑5 Who is required to be registered23‑5 Who is required to be registered
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23‑5 Who is required to be registered
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).