Queensland Numbered Acts

BETTING TAX ACT 2018 - SECT 48

48 Cancellation of registration

(1) The commissioner must cancel the registration of a person as a betting operator under this part if the person has—

(a) ceased to be a betting operator; and

(b) lodged all returns the person is required to lodge under part 4 ; and

(c) paid the person’s monthly liability, annual liability and final liability in relation to those returns.

(2) As soon as practicable after cancelling a person’s registration under subsection (1) , the commissioner must give the person a notice stating—

(a) that the person’s registration has been cancelled; and

(b) the day the registration was cancelled.