A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Part 2-7
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Returns, payments and refunds
Division 33
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Payments of GST
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 to 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 to 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 regulation 33-15.09 to object against the decision.
If the Commissioner approves an entity's application, the Commissioner must give to 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 to 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 regulation 33-15.09 to object against the decision.
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