The Commissioner shall register a person who has applied for voluntary
registration under subsection if satisfied that—
- the person is making, or shall make taxable supplies;
- the person has a fixed place from which the person’s business is conducted;
- if the person has commenced carrying on a business, the person-
- has kept proper records of its business; and
- has complied with its obligations under other revenue laws; and
- there are reasonable grounds to believe that the person shall keep proper records and file regular and reliable tax returns.