A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
The Commissioner may, in writing, revoke an entity's approval if the Commissioner is satisfied that:
(a) the entity no longer meets the requirements for approval in regulation 33-15.03 ; or
(b) the bank guarantee (if any) provided by the entity under regulation 33-15.04 has lapsed; or
(c) the entity has failed to meet a requirement in subregulation 33-15.06(1) ; or
(d) the entity is liable to pay a charge or penalty mentioned in Part IIA of the Taxation Administration Act 1953 ; or
(e) the entity is being prosecuted for, or has been convicted of, an offence under Part III of the Taxation Administration Act 1953 .
(2)
The revocation takes effect on the day specified in the revocation.
(3)
If the Commissioner revokes an entity's approval, the Commissioner must give to the entity written notice of the revocation.
(4)
The notice must:
(a) state the reasons for the revocation; and
(b) state that the entity has a right under regulation 33-15.09 to object against the decision.
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