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

Chapter 2 - The basic rules  

Part 2-5 - Registration  

Division 25 - How you become registered, and how your registration can be cancelled  

Subdivision 25-B - How your registration can be cancelled  

25-57   When the Commissioner may cancel your registration  

The Commissioner may cancel your * registration if:

(a) less than 12 months after being registered, you apply for cancellation of registration in the * approved form ; and

(b) the Commissioner is satisfied that you are not * required to be registered .


Refusing to cancel your registration under this subsection is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

In considering your application, the Commissioner may have regard to:

(a) how long you have been * registered ; and

(b) whether you have previously been registered; and

(c) any other relevant matters.

The Commissioner must notify you of any decision he or she makes in relation to you under this section. If the Commissioner decides to cancel your registration, the notice must specify the date of effect of the cancellation.


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