A New Tax System (Goods and Services Tax) Act 1999
Chapter 2
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The basic rules
Part 2-5
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Registration
Division 25
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How you become registered, and how your registration can be cancelled
Subdivision 25-B
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How your registration can be cancelled
25-60
The date of effect of your cancellation
(1)
The Commissioner must decide the date on which the cancellation of your * registration under subsection 25-55(1) or (2) or section 25-57 takes effect. That date may be any day occurring before, on or after the day on which the Commissioner makes the decision.
(2)
The *Australian Business Registrar must enter in the *Australian Business Register the date on which the cancellation of your *registration takes effect.
The Commissioner must decide the date on which the cancellation of your * registration under subsection 25-55(1) or (2) or section 25-57 takes effect. That date may be any day occurring before, on or after the day on which the Commissioner makes the decision.
Note:
Deciding the date of effect of the cancellation of your registration is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).
View history note
Hide history note(2)
The *Australian Business Registrar must enter in the *Australian Business Register the date on which the cancellation of your *registration takes effect.
CCH Note:
Pending amendment
S 25-60(2) will be substituted by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 item 91, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 25-10(2) . S 25-60(2) will read:
(2)
The *Registrar must maintain a record of information relating to cancellations of *registrations under this Division.
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