Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p54
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 54/63)
Character Range: 376302–379173

must apply for cancellation of registration
 (1) If a *non‑profit sub‑entity is *registered and it does not meet the requirements of paragraphs 63‑15(1)(a), (b) and (c), it must apply to the Commissioner in the *approved form for cancellation of its *registration. It must lodge the application within 21 days after the day on which it ceased to meet those requirements.
 (2) Section 25‑50 (which is about cancelling registration) does not apply to *non‑profit sub‑entities.

63‑35  When the Commissioner must cancel registration of non‑profit sub‑entities
 (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.

63‑40  Effect on adjustments of becoming a non‑profit sub‑entity
 (1) If a branch of an entity becomes a *non‑profit sub‑entity, any *adjustment arising afterwards in relation to a supply, acquisition or importation, made by the entity through the branch before it became a non‑profit sub‑entity:
 (a) is taken to be an adjustment that the non‑profit sub‑entity has, as if the non‑profit sub‑entity had made the supply, acquisition or importation; and
 (b) is not taken to be an adjustment that the entity has.
 (2) For the purpose of applying subsection (1) to an adjustment under Division 129 relating to a thing acquired or imported before the branch became a *non‑profit sub‑entity, that Division applies as if:
 (a) the extent to which the acquisition or importation of the thing was for a *creditable purpose were the extent to which the non‑profit sub‑entity acquired or imported it for a creditable purpose; and
 (b) the extent to which the thing has been *applied for a creditable purpose since its acquisition or importation were the extent to which the non‑profit sub‑entity applied it for a creditable purpose.

63‑45  Effect on adjustments of ceasing to be a non‑profit sub‑entity
 (1) If a branch of an entity ceases to be a *non‑profit sub‑entity, any *adjustment arising afterwards in relation to a supply, acquisition or importation, made by the branch while it was a non‑profit sub‑entity, is taken to be an adjustment that the entity has, as if the entity had made the supply, acquisition or importation.
 (2) For the purpose of applying subsection (1) to an adjustment under Division 129