A New Tax System (Goods and Services Tax) Act. Australia

Чтение книги онлайн.

СКАЧАТЬ

      (c) the tax periods that apply to you.

      25–10 The date of effect of your registration

      (1) The Commissioner must decide the date from which your *registration takes effect, or took effect. However:

      (a) if you did not apply for registration and the Commissioner is satisfied that you are *required to be registered — the date of effect must not be a day before the day on which you became required to be registered; or

      (b) if you applied for registration — the date of effect must not be a day before:

      (i) the day specified in your application; or

      (ii) if the Commissioner is satisfied that you became required to be registered on an earlier day — the day that the Commissioner is satisfied is that earlier day; or

      (c) if you are being registered only because you intend to *carry on an *enterprise — the date of effect must not be a day before the day specified, in your application for registration, as the day from which you intend to carry on the enterprise.

      Note: Deciding the date of effect 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 your *registration takes or took effect.

      25–15 Effect of backdating your registration

      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.

      25–49 Special rules relating to registration

      Chapter 4 contains special rules relating to *registration in particular cases, as follows:

      Checklist of special rules

      Item

      For this case…

      See:

      1A

      Government entities

      Division 149

      1

      GST branches

      Division 54

      2

      Non-profit sub-entities

      Division 63

      3

      Non-residents making supplies connected with Australia

      Division 83

      Subdivision 25-B — How your registration can be cancelled

      25–50 When you must apply for cancellation of registration

      If you are *registered and you are not *carrying on any *enterprise, you must apply to the Commissioner in the *approved form for cancellation of your *registration. You must lodge your application within 21 days after the day on which you ceased to be carrying on any *enterprise.

      25–55 When the Commissioner must cancel registration

      (1) The Commissioner must cancel your *registration if:

      (a) you have applied for cancellation of registration in the *approved form; and

      (b) at the time you applied for cancellation of registration, you had been registered for at least 12 months; and

      (c) the Commissioner is satisfied that you are not *required to be registered.

      Note: Refusing to cancel your 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 cancel your *registration (even if you have not applied for cancellation of your registration) if:

      (a) the Commissioner is satisfied that you are not *carrying on an *enterprise; and

      (b) the Commissioner believes on reasonable grounds that you are not likely to carry on an enterprise for at least 12 months.

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

      (3) The Commissioner must notify you of any decision he or she makes in relation to you under this section. If the Commissioner decides to cancel your registration, the notice must specify the date of effect of the cancellation.

      25–57 When the Commissioner may cancel your registration

      (1) The Commissioner may cancel your *registration if:

      (a) less than 12 months after being registered, you apply for cancellation of registration in the *approved form; and

      (b) the Commissioner is satisfied that you are not *required to be registered.

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

      (2) In considering your application, the Commissioner may have regard to:

      (a) how long you have been *registered; and

      (b) whether you have previously been registered; and

      (c) any other relevant matters.

      (3) The Commissioner must notify you of any decision he or she makes in relation to you under this section. If the Commissioner decides to cancel your registration, the notice must specify the date of effect of the cancellation.

      25–60 The date of effect of your cancellation

      (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 СКАЧАТЬ