(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.