Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Registration

54: Liabilities not affected by ceasing to be registered person

You could also call this:

"Stopping being registered doesn't stop you being responsible for past mistakes"

Illustration for Goods and Services Tax Act 1985

If you are registered for Goods and Services Tax and you do something or forget to do something, you are responsible for it. This is still true even if you stop being a registered person. The Commissioner cancelling your registration also does not change this. You will still have to deal with any problems that happened while you were registered.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM84851.

Topics:
Money and consumer rights > Taxes
Previous

53: Registered person to notify change of status, or

"Tell the government about changes to your business"

Next

54B: Requirements for registration for certain non-resident suppliers, or

"Rules for non-NZ residents to register for GST if they sell goods or services in New Zealand"

Part 8Registration

54Liabilities not affected by ceasing to be registered person

  1. The obligations and liabilities under this Act of any person in respect of anything done, or omitted to be done, by that person while that person is a registered person shall not be affected by the fact that that person ceases to be a registered person, or by the fact that, being a registered person, the Commissioner cancels that person's registration.