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
(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.
(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
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.
S 25-10(2) will be substituted by No 69 of 2020, s 3 and Sch 1 item 90, effective 22 June 2022 or a day or days to be fixed by Proclamation. S 25-10(2) will read:
The *Registrar must maintain a record of information relating to *registrations under this Division.
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