Div 30 inserted by No 121 of 1997.
Subdiv 30-BA inserted by No 179 of 1999.
S 30-160 repealed by No 95 of 2004, s 3 and Sch 10 item 32, effective 1 July 2005. For transitional provision, see note in s 30-130. S 30-160 formerly read:
Telling Commissioner of loss of entitlement to endorsement
30-160(1) Before, or as soon as practicable after, an entity that is endorsed ceases to be entitled to be endorsed, the entity must give the Commissioner written notice of the cessation.
Note 1: Section 30-125 sets out when an entity is entitled to be endorsed.
Note 2: This Act is a taxation law for the purposes of the Taxation Administration Act 1953. Failure to comply with this subsection is an offence against section 8C of that Act.
Note 3: Section 30-165 modifies the way this subsection operates in relation to partnerships and unincorporated bodies.
30-160(2) The notice:
(a) may be *lodged electronically; and
(b) must be signed for the entity, or include the entity's *electronic signature if the document is lodged electronically.
30-160(3) Subsection (1) does not apply to an entitlement to endorsement ceasing because the entity ceases to have an *ABN.
S 30-160 inserted by No 179 of 1999.