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A New Tax System (Goods and Services Tax) Act 1999
63‑20 Non‑profit sub‑entities may regist63‑20 Non‑profit sub‑entities may register
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63‑20 Non‑profit sub‑entities may register
(1) A *non‑profit sub‑entity may apply to be *registered under section 23‑10 even if it is not *carrying on an *enterprise and is not intending to carry on an enterprise. (2) The Commissioner must *register the *non‑profit sub‑entity whether or not the Commissioner is satisfied that it is *carrying on an *enterprise or intending to carry on an enterprise. (3) This section has effect despite section 23‑10 (which is about who may be registered) and section 25‑5 (which is about when the Commissioner must register an entity).