SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 6 - REGISTRATION

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SECTION 80 (Repealed by 101 of 2006)   CANCELLATION OF REGISTRATION  

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80(1)  [Commissioner may cancel registration]  

The Commissioner may cancel a person's registration if:

(a)  the person no longer satisfies any registration ground; or

(b)  the person's application for registration is false or misleading in a material particular (either because of something stated in the application or something left out); or

(c)  the person has at any time been convicted of an offence against section 91.

80(2)  [Application to cancel registration]  

The Commissioner must cancel a person's registration if the person applies for the registration to be cancelled.

80(3)  [Person may object to cancellation decision]  

A person who is affected by a cancellation decision and is dissatisfied with the decision may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.

 

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