Registration liability expanded to cover ceasing statutory registration or opting out of voluntary GST registration, altering cancellation grounds. The amendment replaces clause (c) of section 29(1) to provide that cancellation applies where the taxable person is no longer liable to be registered under the Act or intends to opt out of a voluntarily made registration under the voluntary-registration provision; the change commenced by the Act's notified commencement.
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Registration liability expanded to cover ceasing statutory registration or opting out of voluntary GST registration, altering cancellation grounds.
The amendment replaces clause (c) of section 29(1) to provide that cancellation applies where the taxable person is no longer liable to be registered under the Act or intends to opt out of a voluntarily made registration under the voluntary-registration provision; the change commenced by the Act's notified commencement.
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