Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 25.65

    If the Commissioner decides under section   25 - 60, as the date of effect of the cancellation of your * registration ( your cancellation day ), a day before the day of the decision, your registration is taken:

  (a)   for the purpose of determining whether a supply you made on or after your cancellation 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 date was a * creditable importation;

to have been cancelled from and including your cancellation day.