Document ID: chunk:federal_register_of_legislation:C2025C00126:section:3:p1
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 3 (pt 1/2)
Character Range: 125084–127971

3                           Non‑residents making supplies connected with the indirect tax zone  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