Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.60

The date of effect of your cancellation

             (1)  The Commissioner must decide the date on which the cancellation of your * registration under subsection 25-55(1) or (2) or section 25-57 takes effect. That date may be any day occurring before, on or after the day on which the Commissioner makes the decision.

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

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



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