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A New Tax System (Goods and Services Tax) Act 1999
25‑50 When you must apply for cancellati25‑50 When you must apply for cancellation of registration
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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.