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 33-15.05   Decision on application - notice and date of effect  

(1)  
If the Commissioner approves an entity ' s application, the Commissioner must give the entity written notice of the approval.

(2)  
The approval takes effect on the day specified in the approval.

(3)  
If the Commissioner refuses an entity ' s application, the Commissioner must give the entity written notice of the refusal.

(4)  
The notice must:

(a)  state the reasons for the refusal; and

(b)  state that the entity has a right under section 33-15.09 to object against the decision.