ТОП просматриваемых книг сайта:
A New Tax System (Goods and Services Tax) Act. Australia
Читать онлайн.Название A New Tax System (Goods and Services Tax) Act
Год выпуска 0
isbn 9785392081721
Автор произведения Australia
Жанр Юриспруденция, право
Издательство Проспект
(2) You may be *registered under this Act if you intend to carry on an *enterprise from a particular date.
23–15 The registration turnover threshold
(1) Your registration turnover threshold (unless you are a non-profit body) is:
(a) $50,000; or
(b) such higher amount as the regulations specify.
(2) Your registration turnover threshold if you are a non-profit body is:
(a) $100,000; or
(b) such higher amount as the regulations specify.
23–99 Special rules relating to who is required to be registered or who may be registered
Chapter 4 contains special rules relating to who is *required to be registered, or who may be *registered, as follows:
Checklist of special rules
Item
For this case…
See:
1A
Government entities
Division 149
1B
Non-profit sub-entities
Division 63
1
Representatives of incapacitated entities
Division 58
2
Resident agents acting for non-residents
Division 57
3
Taxis
Division 144
Division 25—How you become registered, and how your registration can be cancelled
Table of Subdivisions
25-A How you become registered
25-B How your registration can be cancelled
Subdivision 25-A — How you become registered
25-1 When you must apply for registration
You must apply, in the *approved form, to be *registered under this Act if:
(a) you are not registered under this Act; and
(b) you are *required to be registered.
You must make your application within 21 days after becoming required to be registered.
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.
25–10 The date of effect of your registration
(1) The Commissioner must decide the date from which your *registration takes effect, or took effect. However:
(a) if you did not apply for registration and the Commissioner is satisfied that you are *required to be registered — the date of effect must not be a day before the day on which you became required to be registered; or
(b) if you applied for registration — the date of effect must not be a day before:
(i) the day specified in your application; or
(ii) if the Commissioner is satisfied that you became required to be registered on an earlier day — the day that the Commissioner is satisfied is that earlier day; or
(c) if you are being registered only because you intend to *carry on an *enterprise — the date of effect must not be a day before the day specified, in your application for registration, as the day from which you intend to carry on the enterprise.
Note: Deciding the date of effect of your registration is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953).
(2) The *Australian Business Registrar must enter in the *Australian Business Register the date on which your *registration takes or took effect.
25–15 Effect of backdating your registration
If the Commissioner decides under section 25–10, as the date of effect of your *registration (your registration day), a day before the day of the decision, then you are taken:
(a) for the purpose of determining whether a supply you made on or after your registration day was a *taxable supply; and
(b) for the purpose of determining whether an acquisition you made on or after that day was a *creditable acquisition; and
(c) for the purpose of determining whether an importation you made on or after that day was a *creditable importation;
to have been registered from and including your registration day.
Note: This section ensures that backdating your registration enables your supplies and acquisitions made on or after the date of effect to be picked up by the GST system. Section 25–10 limits the extent to which your registration can be backdated.
25–49 Special rules relating to registration
Chapter 4 contains special rules relating to *registration in particular cases, as follows:
Checklist of special rules
Item
For this case…
See:
1A
Government entities
Division 149
1
GST branches
Division 54
2
Non-profit sub-entities
Division 63
3
Non-residents making supplies connected with Australia
Division 83
Subdivision 25-B — How your registration can be cancelled
25–50 When you must apply for cancellation of registration
If you are *registered and you are not *carrying on any *enterprise, you must apply to the Commissioner in the *approved form for cancellation of your *registration. You must lodge your application within 21 days after the day on which you ceased to be carrying on any *enterprise.
25–55 When the Commissioner must cancel registration