Regulation 6
Termination of group registration
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
The Comptroller may, by notice given to a taxable person, terminate the treatment of that taxable person as a member of a group from such date as may be specified in that notice if the Comptroller is satisfied that —
the taxable person has at any time ceased to satisfy any of the requirements for eligibility under regulation 4;
the taxable person has failed to comply with any condition or requirement imposed by the Comptroller under regulation 3(4);
the taxable person has provided any false, misleading or inaccurate declaration or information in the taxable person’s application under regulation 3; or
it is necessary for the protection of the revenue.
Subregulation 2
The Comptroller may, by written notice to the members of a group, terminate the registration of the group from such date as may be specified in the notice if the Comptroller is satisfied that —
the representative member of the group has ceased to satisfy any of the requirements for eligibility to be a representative member under regulation 4(4) or (5), as the case may be;
not one of the members of the group is eligible to be a representative member; (c)any condition imposed by the Comptroller under regulation 3(4) is contravened; or
it is necessary for the protection of revenue.