GST and registration of a representative of an incapacitated entity when the incapacitated entity is neither registered nor required to be registered

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 This ATO ID replaces ATO ID 2003/1063, which dealt with former Division 147 of the GST Act which was repealed on 4 December 2009 .