Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.50

When you must apply for cancellation of registration

    If you are * registered and you are not * carrying on any * enterprise, you must apply to the Commissioner in the * approved form for cancellation of your * registration. You must lodge your application within 21 days after the day on which you ceased to be carrying on any * enterprise.


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