A New Tax System (Goods and Services Tax) Act 1999
If the Commissioner decides under section 25-10 , as the date of effect of your * registration ( your registration day ), a day before the day of the decision, then you are taken:
(a) for the purpose of determining whether a supply you made on or after your registration day was a * taxable supply ; and
(b) for the purpose of determining whether an acquisition you made on or after that day was a * creditable acquisition ; and
(c) for the purpose of determining whether an importation you made on or after that day was a * creditable importation ;
to have been registered from and including your registration day.
Note:
This section ensures that backdating your registration enables your supplies and acquisitions made on or after the date of effect to be picked up by the GST system. Section 25-10 limits the extent to which your registration can be backdated.
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