A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 2
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The basic rules
Part 2-7
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Returns, payments and refunds
Division 33
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Payments of GST
SECTION 33-15.05
Decision on application
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notice and date of effect
(1)
If the Commissioner approves an entity ' s application, the Commissioner must give the entity written notice of the approval.
(2)
The approval takes effect on the day specified in the approval.
(3)
If the Commissioner refuses an entity ' s application, the Commissioner must give the entity written notice of the refusal.
(4)
The notice must: (a) state the reasons for the refusal; and (b) state that the entity has a right under section 33-15.09 to object against the decision.
If the Commissioner approves an entity ' s application, the Commissioner must give the entity written notice of the approval.
(2)
The approval takes effect on the day specified in the approval.
(3)
If the Commissioner refuses an entity ' s application, the Commissioner must give the entity written notice of the refusal.
(4)
The notice must: (a) state the reasons for the refusal; and (b) state that the entity has a right under section 33-15.09 to object against the decision.
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