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

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .

Division 57 - Resident agents acting for non-residents  

57-25   Cancellation of registration of a resident agent  

(1)    
The Commissioner must cancel the * registration of a * resident agent if the Commissioner is satisfied that the resident agent is not * required to be registered .

Note:

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

 View history note

 Hide history note

History

S 57-25(1) amended by No 73 of 2006 , s 3 and Sch 5 item 118, by substituting " Subdivision 110-F in Schedule 1 to " for " Division 7 of Part VI of " in the note, effective 1 July 2006.

(2)    
The Commissioner must notify the * resident agent of the cancellation.

(3)    
Sections 25-50 and 25-55 do not apply to the cancellation of the * registration of a * resident agent .

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.