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

Div 84 heading substituted by No 77 of 2017, s 3 and Sch 1 item 25, effective 1 July 2017. For application provisions, see note under Div 146 heading. The heading formerly read:

Division 84 - Offshore supplies other than goods or real property

Former Subdiv 84-D repealed by No 77 of 2017, s 3 and Sch 1 item 42, effective 1 July 2017. For application provisions, see note under Div 146 heading.

Former Subdiv 84-D inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.

S 84-150 repealed by No 77 of 2017, s 3 and Sch 1 item 42, effective 1 July 2017. For application provisions, see note under Div 146 heading. S 84-150 formerly read:

84-150 Entries in the Australian Business Register  
(1)
Subsection 25-10(2) does not apply if:

(a) you become *registered; and

(b) on the date your registration takes or took effect, you are a *limited registration entity.

Note:

Under subsection 25-10(2), the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register.

(2)
However, if:

(a) you cease to be a *limited registration entity at a time when you are *registered; and

(b) because of subsection (1) of this subsection, subsection 25-10(2) did not apply to your registration;

subsection 25-10(2) is taken to apply from the time you cease to be a limited registration entity.

(3)
Subsection 25-60(2) does not apply if:

(a) your *registration is cancelled; and

(b) because of subsection (1) of this section, the date on which your registration took effect was not entered in the *Australian Business Register; and

(c) immediately before the cancellation took effect, you were a *limited registration entity.

Note:

Under subsection 25-60(2), the Australian Business Registrar would otherwise be required to enter that date in the Australian Business Register.

S 84-150 inserted by No 52 of 2016, s 3 and Sch 1 item 6, applicable in relation to working out net amounts for tax periods starting on or after 1 July 2017. See note under Subdiv 38-T heading.