Betting Tax Act 2018
sec.48Cancellation of registration
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sec.48 Cancellation of registration
The commissioner must cancel the registration of a person as a betting operator under this part if the person has— ceased to be a betting operator; and lodged all returns the person is required to lodge under part 4 ; and paid the person’s monthly liability, annual liability and final liability in relation to those returns. As soon as practicable after cancelling a person’s registration under subsection (1) , the commissioner must give the person a notice stating— that the person’s registration has been cancelled; and the day the registration was cancelled. (sec.48-ssec.1) The commissioner must cancel the registration of a person as a betting operator under this part if the person has— ceased to be a betting operator; and lodged all returns the person is required to lodge under part 4 ; and paid the person’s monthly liability, annual liability and final liability in relation to those returns. (sec.48-ssec.2) As soon as practicable after cancelling a person’s registration under subsection (1) , the commissioner must give the person a notice stating— that the person’s registration has been cancelled; and the day the registration was cancelled.
- (a) ceased to be a betting operator; and
- (b) lodged all returns the person is required to lodge under part 4 ; and
- (c) paid the person’s monthly liability, annual liability and final liability in relation to those returns.
- (a) that the person’s registration has been cancelled; and
- (b) the day the registration was cancelled.