Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part IV · Registration
19. Cancellation of registration
Feedback & supportWhere a registered manufacturer makes a notification under section 18, the Director General may cancel the manufacturer’s
registered manufacturer
“registered manufacturer” means a manufacturer registered under section 13 or 14;
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registration from the date the registered manufacturer ceased to manufacture taxable goods or ceased to be liable to be registered under section 17, as the case may be, or from such later date as the
manufacture
“manufacture” means— (a) in relation to goods other than petroleum, the conversion by manual or mechanical means of organic or inorganic materials into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; and (b) in relation to petroleum, the process of refining that includes the separation, conversion, purification and blending of refinery streams or petrochemical streams.
Director General may determine if he is satisfied that the registered manufacturer can be deregistered.
Director General
“Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;
Where there is no notification made under section 18 and the
Director General is satisfied that a registered manufacturer has ceased to manufacture taxable goods or has ceased to be liable to be registered under section 17, the Director General may cancel his registration from the date the registered manufacturer ceased to manufacture taxable goods or ceased to be liable to be registered under section 17, as the case may be, or from such later date as the
taxable goods
“taxable goods” means goods of a class or kind not exempted from sales tax;
Director General may determine.
Where the Director General is satisfied that on the day on which a manufacturer was registered—
manufacturer
“manufacturer” means a person who engages in the manufacture of goods;
in the case of a manufacturer who was registered under section 13, the manufacturer was not liable to be registered under section 12 or has ceased to manufacture taxable goods; or
in the case of a manufacturer who was registered under section 14, the manufacturer was not manufacturing taxable goods or has ceased to manufacture taxable goods, the Director General may cancel the registration of the manufacturer with effect from the date as determined by the Director General in the notification in writing to such manufacturer.
The Director General may cancel the registration of a registered manufacturer under subsection 14(2) if the registered manufacturer is in breach of any conditions imposed in relation to such registration with effect from the date of the breach or from such later date as the Director General may determine.
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The Director General may, on the application of a registered manufacturer, cancel the registration of the registered manufacturer if the registered manufacturer has been exempted from registration pursuant to subsection 20(1).