A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 58 - Representatives of incapacitated entities
The Commissioner must cancel the *registration of a *representative of an *incapacitated entity if the Commissioner is satisfied that the representative is not *required to be registered in that capacity.
The Commissioner must notify the *representative of the cancellation. (3)
Sections 25-50 and 25-55 do not apply to the cancellation of the *registration of a *representative of an *incapacitated entity .