A New Tax System (Goods and Services Tax) Act 1999
63‑35 When the Commissioner must cancel 63‑35 When the Commissioner must cancel registration of non‑profit sub‑entities
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63‑35 When the Commissioner must cancel registration of non‑profit sub‑entities
(1) The Commissioner must cancel *registration of a *non‑profit sub‑entity (even if it has not applied for cancellation of the registration) if the Commissioner is satisfied that the sub‑entity does not meet the requirements of paragraphs 63‑15(1)(a), (b) and (c).
Note: Cancelling registration 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 sub‑entity if the Commissioner decides to cancel its *registration. The notice must specify the date of effect of the cancellation. (3) Subsection 25‑55(2) (which is about cancelling registration) does not apply to *non‑profit sub‑entities.