Commonwealth Consolidated Acts Commonwealth Consolidated ActsDespite 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.