A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 54 - GST branches Subdivision 54-C - Cancellation of registration of GST branches 54-75 When the Commissioner must cancel registration of a GST branch (1)
The Commissioner must cancel the * registration of a * GST branch of an entity if:
(a) the entity has applied for cancellation of registration in the * approved form ; and
(b) at the time it applied, the branch had been registered for at least 12 months.
Refusing to cancel the registration of a GST branch under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).
The Commissioner must cancel the * registration of a * GST branch of the entity (even if the entity has not applied for cancellation of the registration) if:
(a) the Commissioner is satisfied that the entity is not * carrying on an * enterprise through the branch; and
(b) the Commissioner believes on reasonable grounds that the entity is unlikely to carry on an enterprise through the branch for at least 12 months.
Cancelling the registration of a GST branch under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).
The Commissioner must notify the entity of any decision he or she makes in relation to it under this section. If the Commissioner decides to cancel the * registration , the notice must specify the date of effect of the cancellation.
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