A New Tax System (Goods and Services Tax) Act 1999

Div 147 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009.

S 147-10 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009. For transitional provisions see note under Div 58 heading. S 147-10 formerly read:

147-10 Cancellation of registration of a representative  
(1)
The Commissioner must cancel the * registration of a * representative of an * incapacitated entity if the Commissioner is satisfied that the representative is not * required to be registered in that capacity.

Note:

Cancelling the registration of a representative under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

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History

S 147-10(1) amended by No 73 of 2006 , s 3 and Sch 5 item 125, by substituting " Subdivision 110-F in Schedule 1 to " for " Division 7 of Part VI of " in the note, effective 1 July 2006.

(2)
The Commissioner must notify the * representative of the cancellation.

(3)
Sections 25-50 and 25-55 do not apply to the cancellation of the * registration of a * representative of an * incapacitated entity .