Document ID: chunk:federal_register_of_legislation:C2025C00126:section:3:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 3 (pt 2/2)
Character Range: 127714–129448

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 makes the decision.
Note: Deciding the date of effect of the cancellation 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 the cancellation of your *registration takes effect.

25‑65  Effect of backdating your cancellation of registration
  If the Commissioner decides under section 25‑60, as the date of effect of the cancellation of your *registration (your cancellation day), a day before the day of the decision, your registration is taken:
 (a) for the purpose of determining whether a supply you made on or after your cancellation 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 date was a *creditable importation;
to have been cancelled from and including your cancellation day.

25‑99  Special rules relating to cancellation of registration
  Chapter 4 contains special rules relating to cancellation of *registration in particular cases, as follows:

Checklist of special rules
Item                        For this case ...                          See: