Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 149I
Cancellation of registration
149I Cancellation of registration
(1) The commissioner may cancel a charitable institution’s registration if
the commissioner is satisfied the institution—
(a) has ceased to exist; or
(b) is no longer entitled to be registered under this part; or
registered because of a materially false or misleading representation or
(2) If the commissioner cancels the institution’s registration
under subsection (1) (b) or (c) , the commissioner must give notice to the
institution that its registration is cancelled effective from the date stated
in the notice.
(3) The stated date may be before the date of the notice.
If the commissioner makes an assessment on the basis of the decision
to cancel the institution’s registration, the institution may object to the
decision as part of an objection to the assessment. For objections and appeals
against assessments, see part 6 .
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