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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 25 - How you become registered, and how your registration can be cancelled  

Subdivision 25-B - How your registration can be cancelled  

25-50   When you must apply for cancellation of registration  
If you are * registered and you are not * carrying on any * enterprise , you must apply to the Commissioner in the * approved form for cancellation of your * registration . You must lodge your application within 21 days after the day on which you ceased to be carrying on any * enterprise .