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: 122868–124649

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).
 (1A) The date of effect must not be a day that occurred more than 4 years before the day of the decision, unless the Commissioner is of the opinion there has been fraud or evasion.
 (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: