(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.