Taxation Administration Act 2001

The commissioner may cancel a charitable institution’s registration if the commissioner is satisfied the institution—

has ceased to exist; or

is no longer entitled to be registered under this part; or

was registered because of a materially false or misleading representation or declaration.

If the commissioner cancels the institution’s registration under subsection (1)(b) or (c), the commissioner must give notice to the institution that its registration is cancelled effective from the date stated in the notice.

The stated date may be before the date of the notice.

Note—If the commissioner makes an assessment on the basis of the decision to cancel the institution’s registration, the institution may object to the decision as part of an objection to the assessment. For objections and appeals against assessments, see part 6.