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A New Tax System (Goods and Services Tax) Act 1999
54‑70 When an entity must apply for canc54‑70 When an entity must apply for cancellation of registration of a GST branch
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54‑70 When an entity must apply for cancellation of registration of a GST branch
(1) If an entity has a *GST branch and the entity is not *carrying on any *enterprise through the branch, the entity must apply to the Commissioner in the *approved form for cancellation of the *registration of the branch. (2) The entity must lodge its application within 21 days after the day on which it ceased to *carry on any *enterprise through the branch.