A New Tax System (Goods and Services Tax) Act 1999
58‑25 Cancellation of registration of a 58‑25 Cancellation of registration of a representative
Start here
Get a plain-English read of 58‑25 Cancellation of registration of a
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
58‑25 Cancellation of registration of a representative
(1) The Commissioner must cancel the *registration of a *representative of an *incapacitated entity if the Commissioner is satisfied that the representative is not *required to be registered in that capacity.
Note: Cancelling the registration of a representative 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 *representative of the cancellation. (3) Sections 25‑50 and 25‑55 do not apply to the cancellation of the *registration of a *representative of an *incapacitated entity.