Legislation

GST Act s Description 25-50 A registered entity that is not carrying on an enterprise 54-70 An entity that has a GST registered branch and the entity is not carrying on an enterprise through the branch 63-30 A GST registered non-profit sub-entity that does not meet the requirements of paragraphs 63-15(1)(a), (b) and (c)

ATO documents that consider GST Act s Description 25-50 A registered entity that is not carrying on an enterprise 54-70 An entity that has a GST registered branch and the entity is not carrying on an enterprise through the branch 63-30 A GST registered non-profit sub-entity that does not meet the requirements of paragraphs 63-15(1)(a), (b) and (c)