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

Part 3 - Agreements spanning 1 July 2000  

Division 2 - Agreements also spanning 1 July 2005  

Subdivision B - Payment of GST payable by recipients of supplies  

15F   Rule for recipients whose registration is cancelled  

This section has effect if:

(a) you are the recipient of any taxable supplies for which the GST is payable by you because of this Division; and

(b) your registration is cancelled.

Subsection 27-40(2) of the GST Act (which is about the effect of an entity's registration being cancelled) has effect but only in relation to your liabilities and entitlements to input tax credits that arise otherwise than because of this Division.

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.