Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)

Schedule 1   GST and representatives of incapacitated entities

Part 4   Transitional provisions

51   Cancellations of registration under section 147-10

(1) If:

(a) before the commencement of this item, the Commissioner cancelled the registration of an incapacitated entity; and

(b) but for the enactment of this Schedule, the cancellation would have continued to have effect under section 147-10 of the A New Tax System (Goods and Services Tax) Act 1999;

the cancellation continues to have effect after that commencement as a cancellation under section 58-25 of that Act as inserted by this Schedule.

(2) If:

(a) before the commencement of this item, an objection had been made under section 110-50 in Schedule 1 to the Taxation Administration Act 1953 against a decision under section 147-10 of the A New Tax System (Goods and Services Tax) Act 1999; and

(b) as at that commencement, the objection had not been finally determined;

Part IVC of the Taxation Administration Act 1953 continues to apply after that commencement in relation to the objection as if the decision were a decision under section 58-25 of the A New Tax System (Goods and Services Tax) Act 1999 as inserted by this Schedule.