A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 2 - The basic rules  

Part 2-7 - Returns, payments and refunds  

Division 33 - Payments of GST  

SECTION 33-15.03   Requirements for approval  

The Commissioner must, in writing, approve an application by an entity if the Commissioner is satisfied that:

(a)  the entity is registered under Part 2-5 of the Act; and

(b)  the entity has an ABN; and

(c)  if the entity is an individual - the entity is not an undischarged bankrupt; and

(d)  the tax period applying to the entity is each individual month; and

(e)  if the entity is a member (but not the representative member) of a GST group - the representative member of the group is an approved entity; and

(f)  the entity will be able to meet the requirements in sections 33-15.01A and 33-15.01B ; and

(g)  the bank guarantee (if any) required under section 33-15.04 has been provided; and

(h)  it would not be appropriate to refuse the application under subsection (2), (3) or (4) of this section.

The Commissioner may refuse the application if the entity is a Chapter 5 body corporate (within the meaning of section 9 of the Corporations Act 2001 ).

The Commissioner may refuse the application if, in the period of 3 years before the date of the application:

(a)  the entity; or

(b)  if the entity is not an individual - an individual who is relevant to the entity ' s application;

has been convicted by a court, whether in Australia or in another country, of an offence in relation to taxation requirements, customs requirements, the misdescription of goods, trade practices, fair trading or the defrauding of a government.


Part VIIC of the Crimes Act 1914 includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of such convictions to disregard them.

The Commissioner may refuse the application if the entity, or any of its related entities, has:

(a) an outstanding tax-related liability (within the meaning of section 995-1 of the Income Tax Assessment Act 1997 ); or

(b) a return outstanding under a taxation law.

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