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Goods and Services Tax Act 1985

Registration

54C: Cancellation of registration of certain non-residents

You could also call this:

"When non-residents no longer meet tax rules, their GST registration can be cancelled."

Illustration for Goods and Services Tax Act 1985

If you are a non-resident person registered under section 54B, the Commissioner can cancel your registration. The Commissioner can do this if you no longer meet the requirements of section 54B(1)(a) or if you have not filed a return or have filed a late return for 3 consecutive taxable periods. You have powers under section 52(5) and (5A) that also apply.

If your registration is cancelled because you did not file a return or filed a late return for 3 consecutive taxable periods, the cancellation takes effect on the last day of the second period. After your registration is cancelled, you cannot apply again for registration under section 54B for 5 years. This also applies to a non-resident associate of yours.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6032730.

Topics:
Money and consumer rights > Taxes
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"Rules for non-NZ residents to register for GST if they sell goods or services in New Zealand"

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Part 8Registration

54CCancellation of registration of certain non-residents

  1. Section 52 applies to the cancellation of registration of a non-resident person registered under section 54B as modified by this section.

  2. The Commissioner may, in addition to the powers provided under section 52(5) and (5A), cancel the person's registration if—

  3. the Commissioner is satisfied that the person no longer meets the requirements of section 54B(1)(a):
    1. for 3 consecutive taxable periods, the person has either not filed a return or has filed a late return.

      1. When a person's registration is cancelled under subsection (2)(b),—

      2. the effective date of the cancellation is the last day of the second period:
        1. the person may not apply again for registration under section 54B until a period of 5 years has expired, starting on the date of cancellation, and this exclusion period also applies to a non-resident associate of the person.

          Notes
          • Section 54C: inserted, on , by section 141 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
          • Section 54C heading: replaced, on , by section 368 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
          • Section 54C(3)(a): amended (with effect on 1 April 2014), on , by section 195(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
          • Section 54C(3)(b): amended (with effect on 1 April 2014), on , by section 195(2) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).