CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
42Penalty for failing to register or cancel registration
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##### 42 Penalty for failing to register or cancel registration
If you fail to apply for registration, or to apply for cancellation of registration, as required by the GST Act, you are liable to a penalty of 20 penalty units.
> Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.