A New Tax System (Goods and Services Tax) Act 1999

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 23 - Who is required to be registered and who may be registered  

23-20   Not registered for 4 years  

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) .

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.

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