ATO ID 2013/9: GST – representative of an incapacitated entity that is neither registered nor required to be registered, cannot be registered itself [53]

The ATO on Fri 15.2.2013, issued ATO ID 2013/9 (GST and registration of a representative of an incapacitated entity when the incapacitated entity is neither registered nor required to be registered). It says the representative of an incapacitated entity cannot register, under s 23-10 of the GST Act, in its capacity as the representative of the incapacitated entity if the incapacitated entity is neither registered nor required to be registered for GST.

[LTN 31, 15/2/13]