Regulation 78
Exemption
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 116 of 188
Regulation 78
Subregulation 1
Any taxable person who desires to be exempted from the requirement under regulation 77(1), must apply to the Comptroller in such form and manner as the Comptroller may determine.
Subregulation 2
The Comptroller may, if the Comptroller thinks fit, approve in writing the application, subject to such conditions as the Comptroller may impose.
Subregulation 3
The Comptroller may, for reasonable cause, at any time revoke any approval granted under paragraph (2).