Deregistration
(1) A person who ceases to be required to be registered for the purposes of a tax law shall apply to the Commissioner for deregistration under that specific tax law.(2) A registered person shall apply for deregistration under subsection (1)-
- (a) in the prescribed form; and
- (b) within thirty days of ceasing to be required to be registered under that tax law.
(3) Where a tax law requires a registered person to apply for
deregistration in addition to the requirement under this section,
that person shall also apply for deregistration in accordance with
the provision of that tax law.
(4) The Commissioner shall notify in writing a registered person of the deregistration of that person if the Commissioner is satisfied that the person is no longer required to be registered for the purpose of a tax law.
(5) The Commissioner may, on his or her own motion and by notice in writing to a person or a person’s tax representative, deregister the person when satisfied that the person is eligible for deregistration, including when the person is a natural person who has died, a company that has been liquidated, or any other person that has otherwise ceased to exist.
(6) A person shall cease to be a registered person on the date of notification by the Commissioner in relation to the deregistration.
(7) Where the Commissioner fails to respond to the application for deregistration within six months, the applicant shall be deemed to be deregistered.
(8) Where the deregistration of a person requires the cancellation of that person’s registration or licence under a tax law, that registration or license shall be cancelled on the effective date of the deregistration.
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(4) The Commissioner shall notify in writing a registered person of the deregistration of that person if the Commissioner is satisfied that the person is no longer required to be registered for the purpose of a tax law.
(5) The Commissioner may, on his or her own motion and by notice in writing to a person or a person’s tax representative, deregister the person when satisfied that the person is eligible for deregistration, including when the person is a natural person who has died, a company that has been liquidated, or any other person that has otherwise ceased to exist.
(6) A person shall cease to be a registered person on the date of notification by the Commissioner in relation to the deregistration.
(7) Where the Commissioner fails to respond to the application for deregistration within six months, the applicant shall be deemed to be deregistered.
(8) Where the deregistration of a person requires the cancellation of that person’s registration or licence under a tax law, that registration or license shall be cancelled on the effective date of the deregistration.
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