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If the incapacitated entity is still carrying on an enterprise, the incapacitated entity or through its authorised agent may register under section 23-10 of the GST Act, and this would require the representative entity to be registered because of subsection 58-20(1) of the GST Act . 2. If the representative is not carrying on an enterprise in its capacity as a representative of an incapacitated entity, it may not register in that capacity under section 23-10 of the GST Act . 3. This ATO ID replaces ATO ID 2003/1063, which dealt with former Division 147 of the GST Act which was repealed on 4 December 2009 .