Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_16:p41
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 16 (pt 41/58)
Character Range: 741257–744055

*registered; and
 (b) because of subsection (1) of this section, subsection 25‑10(2) did not apply to your registration;
subsection 25‑10(2) is taken to apply from the time you cease to be a limited registration entity.
 (3) Subsection 25‑60(2) does not apply if:
 (a) your *registration is cancelled; and
 (b) because of subsection (1) of this section, the date on which your registration took effect was not entered in the *Australian Business Register; and
 (c) immediately before the cancellation took effect, you were a *limited registration entity.
Note: Under subsection 25‑60(2), the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register.

146‑25  Limited registration entities have only quarterly tax periods
 (1) If you are a *limited registration entity, you cannot make an election under section 27‑10, and the Commissioner cannot determine your tax periods under section 27‑15 or 27‑37.
Note: Sections 27‑10 and 27‑15 provide for each individual month to be a tax period. Section 27‑37 provides for 12 complete tax periods in each year.
 (2) An election by you under section 27‑10 or a determination under section 27‑15 or 27‑37 in relation to you is taken not to be in force at any time during which you are a *limited registration entity.
 (3) This section has effect despite sections 27‑10, 27‑15 and 27‑37 (which are about one month tax periods).

Division 149—Government entities

149‑1  What this Division is about
      Parts of the Commonwealth, a State or a Territory may register even if they are not separate legal entities. Once registered, they may become liable for GST and entitled to input tax credits. Government entities may also form GST groups.

149‑5  Government entities may register
 (1) A *government entity may apply to be *registered under section 23‑10 even if:
 (a) it is not an entity; and
 (b) it is not *carrying on an *enterprise or is not intending to carry on an enterprise.
 (2) For the purposes of subsections 25‑5(1) and (3), the Commissioner is to treat the government entity as an entity.
 (3) The Commissioner must *register the government entity whether or not the Commissioner is satisfied that it is *carrying on an *enterprise or intending to carry on an enterprise.
 (4) This section has effect despite section 23‑10 (which is about who may be registered) and modifies the effect of section 25‑5 (which is about when the Commissioner must register an entity).

149‑10  Government entities are not required to be registered
 (1) A *government entity is not *required to be registered even if:
 (a) it is *carrying on an *enterprise; and
 (b) its *GST turnover meets the *registration turnover threshold.
 (2) This subsection has effect despite section 23‑5.

149‑15  GST law applies