Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_16:p42
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 16 (pt 42/58)
Character Range: 743802–746544

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 to registered government entities
  For the purposes of the *GST law, a *government entity that is *registered is treated, while its registration has effect, as if it were an entity carrying on an *enterprise.

149‑20  Government entities not required to cancel their registration
  Section 25‑50 and subsection 25‑55(2) (which are about cancelling registration) do not apply to *government entities.

149‑25  Membership requirements of a government GST group
  A *government related entity satisfies the membership requirements for a *GST group, or a proposed GST group, of government related entities if:
 (a) it is *registered; and
 (b) it is not a *member of any other GST group; and
 (c) it has the same tax periods applying to it as the tax periods applying to all the other members of the GST group or proposed GST group; and
 (d) it accounts on the same basis as all those other members; and
 (e) all those other members are government related entities.
Note: Some government related entities can still use section 48‑10 to satisfy the membership requirements of GST groups.

Part 4‑6—Special rules mainly about tax periods
Note: The special rules in this Part mainly modify the operation of Part 2‑6, but they may affect other Parts of Chapter 2 in minor ways.

Division 151—Annual tax periods

Table of Subdivisions
151‑A Electing to have annual tax periods
151‑B Consequences of electing to have annual tax periods

151‑1  What this Division is about
      In some cases, you may elect to have annual tax periods. You will then lodge GST returns, and pay amounts of GST or receive refunds of GST, on an annual basis (which better matches your obligation to lodge an income tax return).

Subdivision 151‑A—Electing to have annual tax periods

151‑5  Eligibility to make an annual tax period election
 (1) You are eligible to make an *annual tax period election if:
 (a) you are not *required to be registered; and
 (b) you have not made any election under section 162‑15 to pay GST by instalments (other than such an election that is no longer in effect).
 (2) However, you are not eligible to make an *annual tax period election if the only reason you are not *required to be registered is because you disregarded supplies under paragraph 188‑15(3)(b) or 188‑20(3)(b) (which are about supplies of rights or options offshore).

151‑10  Making an annual tax period election
 (1) You may, by notifying the Commissioner in the *approved form, make an *annual tax period election if