A New Tax System (Goods and Services Tax Transition) Act 1999
View history note
Hide history noteThis section has effect if:
(a) you are the recipient of any taxable supplies for which the GST is payable by you because of this Division; and
(b) your registration is cancelled.
(2)
Subsection 27-40(2) of the GST Act (which is about the effect of an entity's registration being cancelled) has effect but only in relation to your liabilities and entitlements to input tax credits that arise otherwise than because of this Division.
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