Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 63.30

When non - profit sub - entities must apply for cancellation of registration

  (1)   If a * non - profit sub - entity is * registered and it does not meet the requirements of paragraphs 63 - 15(1)(a), (b) and (c), it must apply to the Commissioner in the * approved form for cancellation of its * registration. It must lodge the application within 21 days after the day on which it ceased to meet those requirements.

  (2)   Section   25 - 50 (which is about cancelling registration) does not apply to * non - profit sub - entities.


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