GST and registration of a non-resident entity

Can the entity, a non-resident, register for goods and services tax (GST) under section 23-10 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when it is not entitled to an Australian Business Number (ABN) under section 8 of the A New Tax System (Australian Business Number) Act 1999 (ABN Act)?

Yes, the entity can register for GST under section 23-10 of the GST Act when it is not entitled to an ABN under section 8 of the ABN Act.

The entity is a non-resident. The entity is carrying on an enterprise and makes acquisitions in Australia. The entity is not entitled to an ABN under section 8 of the ABN Act as the entity's enterprise is not carried on in Australia and it does not make supplies that are connected with Australia.

The entity's current annual turnover and projected annual turnover, as defined in section 188-15 of the GST Act and section 188-20 of the GST Act, are below the registration turnover thresholds defined in section 23-15 of the GST Act.

The requirements to obtain an ABN are different from the requirements to obtain GST registration.

Section 23-10 of the GST Act provides that an entity may be registered for GST if the entity is carrying on an enterprise (whether or not the entity's turnover is at, above or below the registration turnover threshold) or intends to carry on an enterprise from a particular date. Section 23-10 of the GST Act does not require that the enterprise be carried on in Australia.

In this case, the entity is carrying on an enterprise. Therefore, although the entity does not have an ABN and its turnover does not meet the registration turnover threshold, it can register for GST under section 23-10 of the GST Act. [Note: Where an entity is entitled to GST registration, but not to an ABN, it will be provided with a GST registration number to assist it in meeting its GST obligations.]