A New Tax System (Goods and Services Tax) Act 1999
(a) an individual dies; or
(b) another entity for any reason ceases to exist;
the individual ' s or entity ' s tax period at the time is taken to have ceased at the end of the day before the death or cessation.
If an entity ceases to *carry on any *enterprise, the entity ' s tax period at the time is taken to have ceased at the end of the day on which the cessation occurred.
If an entity ' s * registration is cancelled, the entity ' s tax period at the date of effect of the cancellation (the cancellation day ) ceases at the end of the cancellation day.
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