Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 27.38

  (1)   The Commissioner must revoke a determination under section   27 - 37 if the Commissioner is satisfied that any of the requirements of paragraphs 27 - 37(1)(a), (b), (c) and (d) are not complied with.

Note:   Revoking a determination under this section is a reviewable GST decision (see Subdivision   110 - F in Schedule   1 to the Taxation Administration Act 1953 ).

  (2)   The revocation takes effect on the day specified in the instrument of revocation. However, the day specified must be 1   January, 1   April, 1   July or 1   October.

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

  (3)   A revocation under this section revives any election under section   27 - 10, or any determination under section   27 - 15 or 27 - 30, relating to tax periods applying to you.