Cessation of registration

Article


Delany, Tom. 2002. "Cessation of registration." Australian GST Journal. 2 (8), pp. 146-148.
Article Title

Cessation of registration

ERA Journal ID200193
Article CategoryArticle
Authors
AuthorDelany, Tom
Journal TitleAustralian GST Journal
Journal Citation2 (8), pp. 146-148
Number of Pages3
Year2002
Place of PublicationPyrmont, Australia
ISSN1445-4068
Abstract

For most business transactions it could be stated that the job is not complete until the paperwork is done. This is certainly true in relation to finalising any outstanding GST consequences when an entity ceases to be registered for GST. In GST Today, Issue 26, February 2001, [26.4] Bernard Kellerman discussed some of the consequences of ceasing to be registered for GST. This article takes this issue a little further by discussing the specific operation of Div 138 of the GST Act.

KeywordsGST; cessation; ceasing; registration
ANZSRC Field of Research 2020480106. Taxation law
Public Notes

File reproduced in accordance with the copyright policy of the publisher/author.

Byline AffiliationsSchool of Law
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