A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 23.20 Not registered for 4 years

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 23.20

    Despite section   23 - 5, you are treated as not having been * required to be registered under this Act on a day if your * registration could not take effect from that day because of subsection   25 - 10(1A).

Note:   Subsection   25 - 10(1A) provides that the date of effect of your registration must not be a day that occurred more than 4 years before the day of the Commissioner's decision to register you, unless the Commissioner is of the opinion there has been fraud or evasion.