Betting Tax Act 2001
13ICancellation of registration
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13I Cancellation of registration
13I Cancellation of registration
(1) The Chief Commissioner must cancel the registration of a person as a betting operator under this Part if the person has—
(a) ceased to be a betting operator, and
(b) lodged all returns the person is required to lodge under this Part, and
(c) paid the person’s liability in relation to those returns.
(2) As soon as practicable after cancelling a person’s registration under subsection (1), the Chief Commissioner must give the person a notice—
(a) stating that the person’s registration has been cancelled, and
(b) specifying the day the registration was cancelled.
s 13I: Ins 2018 No 69, Sch 1 [4].