Regulation 96
Period of licence
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 158 of 188
Regulation 96
Subregulation 1
A licence issued under regulation 94 expires on 31 December of the year or such other date as the Comptroller may determine and the Comptroller may, in the Comptroller’s discretion, renew the licence.
Subregulation 2
The licensee may apply in writing to the Comptroller to surrender a licence issued under regulation 94 and the Comptroller may, unless the Comptroller thinks it necessary for the protection of the revenue, withdraw the licence from such date as the Comptroller may determine.