A New Tax System (Goods and Services Tax) Act 1999
The Commissioner must decide the date from which your * registration takes effect, or took effect. However:
(a) if you did not apply for registration and the Commissioner is satisfied that you are * required to be registered - the date of effect must not be a day before the day on which you became required to be registered; or
(b) if you applied for registration - the date of effect must not be a day before:
(i) the day specified in your application; or
(ii) if the Commissioner is satisfied that you became required to be registered on an earlier day - the day that the Commissioner is satisfied is that earlier day; or
(c) if you are being registered only because you intend to * carry on an * enterprise - the date of effect must not be a day before the day specified, in your application for registration, as the day from which you intend to carry on the enterprise.
The date of effect must not be a day that occurred more than 4 years before the day of the decision, unless the Commissioner is of the opinion there has been fraud or evasion.
The * Australian Business Registrar must enter in the * Australian Business Register the date on which your * registration takes or took effect.
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