Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) 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.
Note: Deciding the date of effect of the cancellation of your registration is a reviewable GST decision (see Subdivision 110 - F in Schedule 1 to the Taxation Administration Act 1953 ).
(2) The * Australian Business Registrar must enter in the * Australian Business Register the date on which the cancellation of your * registration takes effect.