A New Tax System (Goods and Services Tax) Act 1999
27‑25 Revoking determinations of one mon27‑25 Revoking determinations of one month tax periods
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27‑25 Revoking determinations of one month tax periods
(1) The Commissioner must revoke a determination under section 27‑15 relating to you if you so request, unless the Commissioner is satisfied that any of the grounds for making a determination under that section apply to you.
Note: Refusing to revoke a determination under this section is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
(2) The revocation takes effect on the day specified in the instrument of revocation. However, the day specified: (a) must be 1 January, 1 April, 1 July or 1 October; and (b) must not be a day occurring earlier than 12 months after the determination took effect.
Note: Deciding the date of effect of the revocation is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).