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

Chapter 2 - The basic rules  

Part 2-6 - Tax periods  

Division 27 - How to work out the tax periods that apply to you  

27-38   Revoking special determination of tax periods  

(1)    
The Commissioner must revoke a determination under section 27-37 if the Commissioner is satisfied that any of the requirements of paragraphs 27-37(1)(a) , (b) , (c) and (d) are not complied with.

Note:

Revoking a determination under this section is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

(2)    
The revocation takes effect on the day specified in the instrument of revocation. However, the day specified must be 1 January, 1 April, 1 July or 1 October.

Note:

Deciding the date of effect of the revocation is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

(3)    
A revocation under this section revives any election under section 27-10 , or any determination under section 27-15 or 27-30 , relating to tax periods applying to you.