Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

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

Cancellation of registration of a representative

             (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.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback