A New Tax System (Goods and Services Tax) Act 1999
25‑5 When the Commissioner must register25‑5 When the Commissioner must register you
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25‑5 When the Commissioner must register you
(1) The Commissioner must *register you if: (a) you have applied for registration in an *approved form; and (b) the Commissioner is satisfied that you are *carrying on an *enterprise, or you intend to carry on an enterprise from a particular date specified in your application.
Note: Refusing to register you under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
(2) The Commissioner must *register you (even if you have not applied for registration) if the Commissioner is satisfied that you are *required to be registered.
Note: Registering you under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
(3) The Commissioner must notify you in writing of any decision he or she makes in relation to you under this section. If the Commissioner decides to *register you, the notice must specify the following: (a) the date of effect of your registration; (b) your registration number; (c) the tax periods that apply to you.