• Legal database
Legal database

ATO Interpretative Decision

ATO ID 2002/682 (Withdrawn)

Goods and Services Tax

GST and date of effect of registration
FOI status: may be released
  • This ATO ID is a straight application of the law and does not contain an interpretative decision.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.

This ATOID provides you with the following level of protection:

If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.

Issue

Can the entity, an entity that intends to carry on an enterprise, have the date of effect of its goods and services tax (GST) registration under subsection 25-10(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), as a day prior to the day from which the entity intends to carry on its enterprise?

Decision

No, the entity cannot have the date of effect of its GST registration under subsection 25-10(1) of the GST Act, as a day prior to the day from which the entity intends to carry on its enterprise.

Facts

The entity intends to carry on an enterprise. The entity applies for GST registration. In its application for GST registration, the entity specifies the day from which it intends to carry on its enterprise. The entity also requests that its GST registration commence on a day prior to the day from which it intends to carry on its enterprise.

Reasons for Decision

Under subsection 25-10(1) of the GST Act, the Commissioner must decide the date from which an entity's GST registration takes, or took, effect. However, this decision is subject to the parameters outlined in paragraphs 25-10(1)(a) to 25-10(1)(c) of the GST Act.

Paragraph 25-10(1)(c) of the GST Act provides that if an entity is being registered only because it intends to carry on an enterprise, then the date of effect must not be a day before the day specified, in the entity's registration application, as the day from which the entity intends to carry on its enterprise.

Therefore, the entity cannot have the date of effect of its GST registration under subsection 25-10(1) of the GST Act, as a day prior to the day from which the entity intends to carry on its enterprise.

Date of decision:  20 December 2001

Legislative References:
A New Tax System (Goods and Services Tax) Act 1999
   subsection 25-10(1)
   paragraph 25-10(1)(a)
   paragraph 25-10(1)(b)
   paragraph 25-10(1)(c)

Keywords
Goods & services tax
GST registration

Business Line:  GST

Date of publication:  3 July 2002

ISSN: 1445-2782

history
  Date: Version:
  20 December 2001 Original statement
You are here 16 September 2005 Archived

Back to top