Special Rules About Registration

Taxi operators are required to be registered, regardless of turnover. A taxi operator is someone who carries on an enterprise that includes transporting fare-paying passengers by taxi or limousine.

Bankruptcy, receivership, liquidation If a person who is registered (or required to be registered) goes into bankruptcy, the trustee in bankruptcy must be registered as such for GST purposes in relation to any enterprise carried on by that person. The same applies where receivers, liquidators or interim managers are appointed.

Importations Even if you are not registered, you are still liable to pay GST on importations in the usual way.

Resident agents for non-residents must be registered if the non-resident is registered or required to be registered.

Charities and non-profit bodies. The registration turnover threshold for charities and non-profit bodies is $100,000, not $50,000. In addition, independent sub-units of charities and non-profit bodies can be registered separately from the parent body.

Non-residents making taxable supplies may be exempt from registration where the supplies are covered by a reverse charge agreement.

Groups and branches. Special rules apply to registration of GST groups and GST branches.

Government departments can register separately, even if they are technically not "entities"

Partnerships can register, but individual partners cannot unless they are carrying on a separate enterprise in their own right.