A New Tax System (Goods and Services Tax) Act 1999
25‑65 Effect of backdating your cancella25‑65 Effect of backdating your cancellation of registration
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25‑65 Effect of backdating your cancellation of registration
If the Commissioner decides under section 25‑60, as the date of effect of the cancellation of your *registration (your cancellation day), a day before the day of the decision, your registration is taken: (a) for the purpose of determining whether a supply you made on or after your cancellation 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 date was a *creditable importation; to have been cancelled from and including your cancellation day.