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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 25 - How you become registered, and how your registration can be cancelled  

Subdivision 25-A - How you become registered  

25-15   Effect of backdating your registration  
If the Commissioner decides under section 25-10 , as the date of effect of your * registration ( your registration day ), a day before the day of the decision, then you are taken:


(a) for the purpose of determining whether a supply you made on or after your registration day was a * taxable supply ; and


(b) for the purpose of determining whether an acquisition you made on or after that day was a * creditable acquisition ; and


(c) for the purpose of determining whether an importation you made on or after that day was a * creditable importation ;

to have been registered from and including your registration day.

Note:

This section ensures that backdating your registration enables your supplies and acquisitions made on or after the date of effect to be picked up by the GST system. Section 25-10 limits the extent to which your registration can be backdated.




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