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  

25-65   Effect of backdating your cancellation of registration  
If the Commissioner decides under section 25-60 , as the date of effect of the cancellation of your * registration ( your cancellation day ), a day before the day of the decision, your registration is taken:

(a) for the purpose of determining whether a supply you made on or after your cancellation day was a * taxable supply ; and

(b) for the purpose of determining whether an acquisition you made on or after that day was a * creditable acquisition ; and

(c) for the purpose of determining whether an importation you made on or after that date was a * creditable importation ;

to have been cancelled from and including your cancellation day.