Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.25

             (1)  The Commissioner must cancel the * registration of a * resident agent if the Commissioner is satisfied that the resident agent is not * required to be registered.

Note:          Cancelling the registration of a resident agent under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

             (2)  The Commissioner must notify the * resident agent of the cancellation.

             (3)  Sections 25-50 and 25- 55 do not apply to the cancellation of the * registration of a * resident agent.