Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.65

Effect of backdating your cancellation of registration

                   If the Commissioner decides under section 25-60, as the date of effect of the cancellation of your * registration ( your cancellation day ), a day before the day of the decision, your registration is taken:

                     (a)  for the purpose of determining whether a supply you made on or after your cancellation day was a * taxable supply; and

                     (b)  for the purpose of determining whether an acquisition you made on or after that day was a * creditable acquisition; and

                     (c)  for the purpose of determining whether an importation you made on or after that date was a * creditable importation;

to have been cancelled from and including your cancellation day.



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