A New Tax System (Goods and Services Tax) Act 1999
If the Commissioner decides under section 25-60 , as the date of effect of the cancellation of your * registration ( your cancellation day ), a day before the day of the decision, your registration is taken:
(a) for the purpose of determining whether a supply you made on or after your cancellation 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 date was a * creditable importation ;
to have been cancelled from and including your cancellation day.
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