80Cancellation of registration

80 Cancellation of registration

(1) The Commissioner may cancel a person’s registration if: (a) the person no longer satisfies any registration ground; or (b) the person’s application for registration is false or misleading in a material particular (either because of something stated in the application or something left out); or (c) the person has at any time been convicted of an offence against section 91. (2) The Commissioner must cancel a person’s registration if the person applies for the registration to be cancelled. (3) A person who is affected by a cancellation decision and is dissatisfied with the decision may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.