A New Tax System (Goods and Services Tax) Act 1999
If the Commissioner decides under section 25-10 , as the date of effect of your * registration ( your registration day ), a day before the day of the decision, then you are taken:
(a) for the purpose of determining whether a supply you made on or after your registration day was a * taxable supply ; and
(b) for the purpose of determining whether an acquisition you made on or after that day was a * creditable acquisition ; and
(c) for the purpose of determining whether an importation you made on or after that day was a * creditable importation ;
to have been registered from and including your registration day.
This section ensures that backdating your registration enables your supplies and acquisitions made on or after the date of effect to be picked up by the GST system. Section 25-10 limits the extent to which your registration can be backdated.