Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_16:p39
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 16 (pt 39/58)
Character Range: 736163–738920

and
 (b) the invoice or notice contains enough information to enable some or all of an amount of GST to be clearly ascertained; and
 (c) in a case where you must pay the *assessed net amount for a tax period to which the invoice or notice relates—you have paid that assessed net amount to the Commissioner;
the invoice or notice is prima facie evidence of that part of that GST having *passed on to that other entity.

Part 4‑5—Special rules mainly about registration
Note: The special rules in this Part mainly modify the operation of Part 2‑5, but they may affect other Parts of Chapter 2 in minor ways.

Division 144—Taxis

144‑1  What this Division is about
      Taxi operators are required to be registered, regardless of turnover.

144‑5  Requirement to register
 (1) You are required to be registered if, in *carrying on your enterprise, you supply *taxi travel.
 (2) It does not matter whether:
 (a) your *GST turnover meets the *registration turnover threshold; or
 (b) in *carrying on your enterprise, you make other supplies besides supplies of *taxi travel.
 (3) This section has effect despite section 23‑5 (which is about who is required to be registered).

Division 146—Limited registration entities

146‑1  What this Division is about
      Non‑residents may elect to be limited registration entities. Limited registration entities are not entitled to input tax credits for acquisitions and importations, and must have quarterly tax periods.
Note: The Commissioner may approve simpler approved forms for limited registration entities: see subsection 388‑50(3) in Schedule 1 to the Taxation Administration Act 1953.

146‑5  Limited registration entities
 (1) You are a limited registration entity for a tax period applying to you if an election under subsection (2) is in effect for you during the period.

Electing to be a limited registration entity
 (2) You may, by notifying the Commissioner in the *approved form, make an election under this subsection if you are a *non‑resident who:
 (a) makes, or intends to make, one or more supplies that are:
 (i) *inbound intangible consumer supplies; or
 (ii) *offshore supplies of low value goods that were, or would be, *connected with the indirect tax zone, solely because of Subdivision 84‑C; or
 (b) is, or intends to become, a *redeliverer of *offshore supplies of low value goods.

When an election is in effect
 (3) The election:
 (a) takes effect from the start of the tax period you nominate in the election; and
 (b) if your *registration is cancelled and the date of effect of the cancellation occurs after the start of that tax period—ceases to have effect on the date of effect of the cancellation; and
 (c) if paragraph (b) does not apply and, under subsection (5), you revoke the