Suppliers required to be registered

(1) A person who on or after the appointed day meets or exceeds the registration limits set out in section 23 is required to (2) Promoters of public entertainment and licensees and proprietors of places of public entertainment shall be registered for the purposes of this Act notwithstanding that the taxable supplies of such promoters, licensees and proprietors for the period specified in section 23(1)(a) or (b), as the case may be, are less than the amount specified in those paragraphs. (3) A person who is required to be registered must lodge an application for registration with the Commissioner in the approved form within one month of the day on which the person first becomes required to be registered. (4) A person who, being required to be registered, has not applied for registration within the time required by sub-section (3) of this section is liable on summary conviction to a fine of not less than five thousand dollars and not exceeding ten thousand dollars or to imprisonment for a period not exceeding two years or to both. 40 (5) Notwithstanding sub-section (4), but subject to sub- section (6), the liability of a person to pay tax assessed under section 39 shall not be affected by the fact that that person may not have been registered at the relevant time, nor by the fact that the person may have been convicted of, and punished for, the contravention concerned. (6) For the purposes of paragraph (b) of the definition of a taxable person– (a) a person is not a taxable person under that paragraph unless the timeframe under sub- section (2) for applying for registration has elapsed without the person having submitted an application for registration; and (b) a person is not a taxable person under that paragraph if the person has submitted an application for registration but that application has not yet been dealt with by the and for the purposes of both paragraphs (a) and (b), minor defects in the form or content of an application for registration shall not cause the person to become a taxable person.