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: 120326–123105

3                           Taxis                                      Division 144

Division 25—How you become registered, and how your registration can be cancelled

Table of Subdivisions
25‑A How you become registered
25‑B How your registration can be cancelled

Subdivision 25‑A—How you become registered

25‑1  When you must apply for registration
  You must apply, in the *approved form, to be *registered under this Act if:
 (a) you are not registered under this Act; and
 (b) you are *required to be registered.
You must make your application within 21 days after becoming required to be registered.

25‑5  When the Commissioner must register you
 (1) The Commissioner must *register you if:
 (a) you have applied for registration in an *approved form; and
 (b) the Commissioner is satisfied that you are *carrying on an *enterprise, or you intend to carry on an enterprise from a particular date specified in your application.
Note: Refusing to register you 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 *register you (even if you have not applied for registration) if the Commissioner is satisfied that you are *required to be registered.
Note: Registering you 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 in writing of any decision he or she makes in relation to you under this section. If the Commissioner decides to *register you, the notice must specify the following:
 (a) the date of effect of your registration;
 (b) your registration number;
 (c) the tax periods that apply to you.

25‑10  The date of effect of your registration
 (1) The Commissioner must decide the date from which your *registration takes effect, or took effect. However:
 (a) if you did not apply for registration and the Commissioner is satisfied that you are *required to be registered—the date of effect must not be a day before the day on which you became required to be registered; or
 (b) if you applied for registration—the date of effect must not be a day before:
 (i) the day specified in your application; or
 (ii) if the Commissioner is satisfied that you became required to be registered on an earlier day—the day that the Commissioner is satisfied is that earlier day; or
 (c) if you are being registered only because you intend to *carry on an *enterprise—the date of effect must not be a day before the 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