A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
The Commissioner must, in writing, approve an application by an entity if the Commissioner is satisfied of the following matters:
(a) the entity is registered under Part 2-5 of the Act;
(b) the entity has an ABN;
(c) if the entity is an individual, the entity is not an undischarged bankrupt;
(d) the tax period applying to the entity is each individual month;
(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;
(f) the bank guarantee (if any) required under regulation 33-15.04 has been provided;
(g) the entity will be able to comply with the requirements in subregulation 33-15.06(1) ;
(h) it would not be appropriate to refuse the application under subregulation (2), (3) or (4). (2)
The Commissioner may refuse the application if the entity is a Chapter 5 body corporate (within the meaning of by 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.
This subregulation is subject to Part VIIC of the Crimes Act 1914 , which includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and require persons aware of spent convictions to disregard them.(4)
The Commissioner may refuse the application if the entity, or any of its related entities (if any), has:
(a) an outstanding tax-related liability; or
(b) a return outstanding under a taxation law. (5)
In subregulation (4):
(a) for an entity that is a member of a GST group - any other member of the GST group; or
(b) for an entity that is a joint venture operator for a GST joint venture - any other company that is a participant in the GST joint venture; or
(c) for an entity that is a parent entity of a GST branch - any GST branch of the parent entity; or
(d) for an entity that is a GST branch of a parent entity - the parent entity or any other GST branch of the parent entity.