Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 63.35

  (1)   The Commissioner must cancel * registration of a * non - profit sub - entity (even if it has not applied for cancellation of the registration) if the Commissioner is satisfied that the sub - entity does not meet the requirements of paragraphs 63 - 15(1)(a), (b) and (c).

Note:   Cancelling registration 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 sub - entity if the Commissioner decides to cancel its * registration. The notice must specify the date of effect of the cancellation.

  (3)   Subsection   25 - 55(2) (which is about cancelling registration) does not apply to * non - profit sub - entities.