Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.15

    If the Commissioner decides under section   25 - 10, as the date of effect of your * registration ( your registration day ), a day before the day of the decision, then you are taken:

  (a)   for the purpose of determining whether a supply you made on or after your registration day was a * taxable supply; and

  (b)   for the purpose of determining whether an acquisition you made on or after that day was a * creditable acquisition; and

  (c)   for the purpose of determining whether an importation you made on or after that day was a * creditable importation;

to have been registered from and including your registration day.

Note:   This section ensures that backdating your registration enables your supplies and acquisitions made on or after the date of effect to be picked up by the GST system. Section   25 - 10 limits the extent to which your registration can be backdated.