A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 25 - How you become registered, and how your registration can be cancelled  

Subdivision 25-B - How your registration can be cancelled  

25-55   When the Commissioner must cancel registration  

(1)    
The Commissioner must cancel your * registration if:

(a)    you have applied for cancellation of registration in the * approved form ; and

(b)    at the time you applied for cancellation of registration, you had been registered for at least 12 months; and

(c)    the Commissioner is satisfied that you are not * required to be registered .

Note:

Refusing to cancel your registration under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

(2)    
The Commissioner must cancel your * registration (even if you have not applied for cancellation of your registration) if:

(a)    the Commissioner is satisfied that you are not * carrying on an * enterprise ; and

(b)    the Commissioner believes on reasonable grounds that you are not likely to carry on an enterprise for at least 12 months.

Note:

Cancelling your registration under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

(3)    

The Commissioner must notify you of any decision he or she makes in relation to you under this section. If the Commissioner decides to cancel your *registration, the notice must specify the date of effect of the cancellation.