Annotated GST Act – Chapter 4 – Part 4-5 – Special rules mainly about registration – Divisions 144 – 149

Division 144 – Taxis

144.1   What this Division is about

144.5   Requirement to register


Uber BV v Commissioner of Taxation [2017] FCA 110 – whether UberX services constituted the supply of “taxi travel” within the meaning in s 144-5(1) of the GST Act

Division 147 – Representatives of incapacitated entities (repealed)


Deputy Commissioner of Taxation v PM Developments Pty Ltd [2008] FCA 1886 – liquidator of entity is not personally liable for GST of the entity when contract of sale of premises entered into and completed after the winding up order made

Division 149 – Government entities

149.1   What this Division is about

149.5   Government entities may register

149.10 Government entities are not required to be registered

149.15 GST law applies to registered government entities

149.20 Government entities not required to cancel their registration

149.25 Membership requirements of a government GST group

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