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  

25-57   When the Commissioner may cancel your registration  

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

(a)    less than 12 months after being registered, you apply for cancellation of registration in the * approved form ; and

(b)    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 ).

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History

S 25-57(1) amended by No 73 of 2006 , s 3 and Sch 5 item 72, by substituting " Subdivision 110-F in Schedule 1 to " for " Division 7 of Part VI of " in the note, effective 1 July 2006.

(2)    
In considering your application, the Commissioner may have regard to:

(a)    how long you have been * registered ; and

(b)    whether you have previously been registered; and

(c)    any other relevant matters.

(3)    

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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.

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History

S 25-57(3) amended by No 69 of 2023, s 3 and Sch 4 item 107, by substituting " *registration " for " registration " , effective 1 October 2023.

S 25-57 inserted by No 156 of 2000, s 3 and Sch 5 item 1, effective 21 December 2000.

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