25‑10 The date of effect of your registr25‑10 The date of effect of your registration

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 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.