Regulation 103J
Revocation
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 176 of 188
Regulation 103J
The Comptroller may, at any time, by written notice revoke any licence issued under regulation 103B if the Comptroller is satisfied that —
(a)
the licensee has failed to comply with any condition or requirement imposed under this Part or by the Comptroller; or
(b)
the licensee has provided any false, misleading or inaccurate declaration or information in the licensee’s application for a licence under regulation 103B.