A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.60 The date of effect of your cancellation

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.60

  (1)   The Commissioner must decide the date on which the cancellation of your * registration under subsection   25 - 55(1) or (2) or section   25 - 57 takes effect. That date may be any day occurring before, on or after the day on which the Commissioner makes the decision.

Note:   Deciding the date of effect of the cancellation of your registration is a reviewable GST decision (see Subdivision   110 - F in Schedule   1 to the Taxation Administration Act 1953 ).

  (2)   The * Australian Business Registrar must enter in the * Australian Business Register the date on which the cancellation of your * registration takes effect.