A New Tax System (Goods and Services Tax) Act 1999
The Commissioner must decide the date on which the cancellation of your * registration under subsection 25-55(1) or (2) or section 25-57 takes effect. That date may be any day occurring before, on or after the day on which the Commissioner makes the decision.
The *Australian Business Registrar must enter in the *Australian Business Register the date on which the cancellation of your *registration takes effect.
S 25-60(2) will be substituted by No 69 of 2020, s 3 and Sch 1 item 91, effective 22 June 2022 or a day or days to be fixed by Proclamation. S 25-60(2) will read:
The *Registrar must maintain a record of information relating to cancellations of *registrations under this Division.
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