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

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  


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 63 - Non-profit sub-entities  

63-30   When non-profit sub-entities must apply for cancellation of registration  

If a * non-profit sub-entity is * registered and it does not meet the requirements of paragraphs 63-15(1)(a), (b) and (c), it must apply to the Commissioner in the * approved form for cancellation of its * registration . It must lodge the application within 21 days after the day on which it ceased to meet those requirements.

Section 25-50 (which is about cancelling registration) does not apply to * non-profit sub-entities .

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