A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.80 The date of effect of cancellation of registration of a GST branch

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 54.80

    The Commissioner must decide the date on which the cancellation of the * registration of a * GST branch of an entity under subsection   54 - 75(1) or (2) 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 the registration of a GST branch is a reviewable GST decision (see Subdivision   110 - F in Schedule   1 to the Taxation Administration Act 1953 ).