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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 25 - How you become registered, and how your registration can be cancelled  

Subdivision 25-A - How you become registered  

25-10   The date of effect of your registration  

(1)  
The Commissioner must decide the date from which your * registration takes effect, or took effect. However:

(a)  if you did not apply for registration and the Commissioner is satisfied that you are * required to be registered - the date of effect must not be a day before the day on which you became required to be registered; or

(b)  if you applied for registration - the date of effect must not be a day before:

(i) the day specified in your application; or

(ii) if the Commissioner is satisfied that you became required to be registered on an earlier day - the day that the Commissioner is satisfied is that earlier day; or

(c)  if you are being registered only because you intend to * carry on an * enterprise - the date of effect must not be a day before the day specified, in your application for registration, as the day from which you intend to carry on the enterprise.

Note:

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

(1A)  

The date of effect must not be a day that occurred more than 4 years before the day of the decision, unless the Commissioner is of the opinion there has been fraud or evasion.

(2)  

The * Australian Business Registrar must enter in the * Australian Business Register the date on which your * registration takes or took effect.