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

Chapter 2 - The basic rules  

Part 2-6 - Tax periods  

Division 27 - How to work out the tax periods that apply to you  

27-25   Revoking determinations of one month tax periods  

(1)  
The Commissioner must revoke a determination under section 27-15 relating to you if you so request, unless the Commissioner is satisfied that any of the grounds for making a determination under that section apply to you.

Note:

Refusing to revoke a determination under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

(2)  
The revocation takes effect on the day specified in the instrument of revocation. However, the day specified:


(a) must be 1 January, 1 April, 1 July or 1 October; and


(b) must not be a day occurring earlier than 12 months after the determination took effect.

Note:

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




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