Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 58.25

             (1)  The Commissioner must cancel the * registration of a * representative of an * incapacitated entity if the Commissioner is satisfied that the representative is not * required to be registered in that capacity.

Note:          Cancelling the registration of a representative 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 * representative of the cancellation.

             (3)  Sections 25-50 and 25- 55 do not apply to the cancellation of the * registration of a * representative of an * incapacitated entity.