Regulation 71
Supplies before expiry
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 109 of 188
Regulation 71
An approved person who ceases to use the scheme for the reason that the approval to use the scheme has expired under regulation 70(2) may continue to use the scheme only for supplies made and received while the approved person operated the scheme, but must otherwise account for and pay tax as provided for by or under the Act.