Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.10

The date of effect of your registration

  (1)   The Commissioner must decide the date from which your * registration takes effect, or took effect. However:

  (a)   if you did not apply for registration and the Commissioner is satisfied that you are * required to be registered--the date of effect must not be a day before the day on which you became required to be registered; or

  (b)   if you applied for registration--the date of effect must not be a day before:

  (i)   the day specified in your application; or

  (ii)   if the Commissioner is satisfied that you became required to be registered on an earlier day--the day that the Commissioner is satisfied is that earlier day; or

  (c)   if you are being registered only because you intend to * carry on an * enterprise--the date of effect must not be a day before the day specified, in your application for registration, as the day from which you intend to carry on the enterprise.

Note:   Deciding the date of effect of your registration is a reviewable GST decision (see Subdivision   110 - F in Schedule   1 to the Taxation Administration Act 1953 ).

  (1A)   The date of effect must not be a day that occurred more than 4 years before the day of the decision, unless the Commissioner is of the opinion there has been fraud or evasion.

  (2)   The * Australian Business Registrar must enter in the * Australian Business Register the date on which your * registration takes or took effect.



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