Document ID: chunk:federal_register_of_legislation:C2017C00021:section:15e
Version: federal_register_of_legislation:C2017C00021
Segment Type: section
Provision Reference: s 15E
Character Range: 26052–26674

15E  Rules for recipients who are not registered or required to be registered
 (1) This section has effect if:
 (a) you are the recipient of any taxable supplies for which the GST is payable by you because of this Division; and
 (b) you are not registered or required to be registered.

Tax periods
 (2) Despite section 7‑10 of the GST Act, you have tax periods applying to you.
 (3) Subsection 27‑40(1A) of the GST Act (which is about an entity ceasing to carry on any enterprise) does not apply to you.

GST returns
 (4) Division 31 of the GST Act applies to you as if you were registered or required to be registered.