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

Chapter 2 - The basic rules  

Part 2-6 - Tax periods  

Division 27 - How to work out the tax periods that apply to you  

27-22   Revoking elections of one month tax periods  


The Commissioner may, if you so request in the * approved form , revoke your election under section 27-10 , with effect from a day occurring earlier than 12 months after the election took effect, unless the Commissioner is satisfied that your * GST turnover meets the * tax period turnover threshold .

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

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

(a) for how long the tax periods applying to you have been each individual month; and

(b) whether you have previously been *registered, and whether such tax periods had applied to you; and

(c) any other relevant matters.

The revocation:

(a) takes effect on the day specified in the instrument of revocation; or

(b) is taken to have had effect from a past day specified in the instrument of revocation.

However, the day specified must be 1 January, 1 April, 1 July or 1 October.


Deciding the date of effect of the revocation is a reviewable decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).


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