Taxation Administration Act 2001
sec.149FLater registration
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sec.149F Later registration
If the commissioner refuses the application, the commissioner may state in the notice of the decision a later date when the commissioner will reconsider the application on the facts and circumstances known at the later date. If at the later date the commissioner is satisfied the institution is entitled to be registered, the commissioner must approve the application and register the institution. The date of registration must be the date that the institution would have been registered had the commissioner approved the application in the first instance. s 149F ins 2010 No. 15 s 98 sch 3 (sec.149F-ssec.1) If the commissioner refuses the application, the commissioner may state in the notice of the decision a later date when the commissioner will reconsider the application on the facts and circumstances known at the later date. (sec.149F-ssec.2) If at the later date the commissioner is satisfied the institution is entitled to be registered, the commissioner must approve the application and register the institution. (sec.149F-ssec.3) The date of registration must be the date that the institution would have been registered had the commissioner approved the application in the first instance.