Document ID: chunk:federal_register_of_legislation:C2012C00932:clause:1_51
Version: federal_register_of_legislation:C2012C00932
Segment Type: clause
Provision Reference: sch 1 cl 51
Character Range: 33691–34795

51  Cancellations of registration under section 147‑10
(1) If:
 (a) before the commencement of this item, the Commissioner cancelled the registration of an incapacitated entity; and
 (b) but for the enactment of this Schedule, the cancellation would have continued to have effect under section 147‑10 of the A New Tax System (Goods and Services Tax) Act 1999;
the cancellation continues to have effect after that commencement as a cancellation under section 58‑25 of that Act as inserted by this Schedule.
(2) If:
 (a) before the commencement of this item, an objection had been made under section 110‑50 in Schedule 1 to the Taxation Administration Act 1953 against a decision under section 147‑10 of the A New Tax System (Goods and Services Tax) Act 1999; and
 (b) as at that commencement, the objection had not been finally determined;
Part IVC of the Taxation Administration Act 1953 continues to apply after that commencement in relation to the objection as if the decision were a decision under section 58‑25 of the A New Tax System (Goods and Services Tax) Act 1999 as inserted by this Schedule.