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A New Tax System (Goods and Services Tax) Act 1999
57‑25 Cancellation of registration of a 57‑25 Cancellation of registration of a resident agent
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57‑25 Cancellation of registration of a resident agent
(1) The Commissioner must cancel the *registration of a *resident agent if the Commissioner is satisfied that the resident agent is not *required to be registered.
Note: Cancelling the registration of a resident agent under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
(2) The Commissioner must notify the *resident agent of the cancellation. (3) Sections 25‑50 and 25‑55 do not apply to the cancellation of the *registration of a *resident agent.