Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 23.20

Not registered for 4 years

                   Despite section 23-5, you are treated as not having been * required to be registered under this Act on a day if your * registration could not take effect from that day because of subsection 25-10(1A).

Note:          Subsection 25-10(1A) provides that the date of effect of your registration must not be a day that occurred more than 4 years before the day of the Commissioner's decision to register you, unless the Commissioner is of the opinion there has been fraud or evasion.



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