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Taxation and revenue collection

Goods And Services Tax Registration Cancellation Code

Status: Standard

Definition
This code identifies the reason for cancelling a registration for Goods and Services Tax (GST).
Guidance
Valid values are:
Never operated = Never operated on a GST registered basis.
Ceased operating = Ceased operating on a GST registered basis.
Unique identifier
http://api.gov.au/definition/trc/de13821
Used by
Australian Taxation Office
Type
string
Syntax specifics
xbrl
name : GoodsAndServicesTax.RegistrationCancellation.Code
period : duration
classification : rvc/rvctc/rvctc3.02.20
API url
https://api.gov.au/definitions/api/definition/trc/de13821