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  

25-99   Special rules relating to cancellation of registration  


Chapter 4 contains special rules relating to cancellation of * registration in particular cases, as follows:


Checklist of special rules
Item For this case … See:
1A Government entities Division 149
1 GST branches Division 54
1AA Limited registration entities Division 146
1B Non-profit sub-entities Division 63
1C (Repealed by No 77 of 2017)  
2 Representatives of incapacitated entities Division 58
3 Resident agents acting for non-residents Division 57




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