s 15F
In forceRule for recipients whose registration is cancelled
Part 3Agreements spanning 1 July 2000
Division 2Agreements also spanning 1 July 2005
Subdivision BPayment of GST payable by recipients of supplies
15F Rule for recipients whose registration is cancelled
(1)
This section has effect if:
(a)
you are the recipient of any taxable supplies for which the GST is payable by you because of this Division; and
(b)
your registration is cancelled.
(2)
Subsection 27‑40(2) of the GST Act (which is about the effect of an entity’s registration being cancelled) has effect but only in relation to your liabilities and entitlements to input tax credits that arise otherwise than because of this Division.
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