Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 58.25

  (1)   The Commissioner must cancel the * registration of a * representative of an * incapacitated entity if the Commissioner is satisfied that the representative is not * required to be registered in that capacity.

Note:   Cancelling the registration of a representative under this subsection is a reviewable GST decision (see Subdivision   110 - F in Schedule   1 to the Taxation Administration Act 1953 ).

  (2)   The Commissioner must notify the * representative of the cancellation.

  (3)   Sections   25 - 50 and 25 - 55 do not apply to the cancellation of the * registration of a * representative of an * incapacitated entity.