44-000 EFFECT OF DE-REGISTRATION
Contents:
- 44-000 Deemed supply of goods-on-hand at de-registration
- 44-010 VAT on de-registration is on goods only
- 44-020 Sale of assets to registered person
- 44-030 De-registration and input tax recovery
- 44-040 No more output tax charges after de-registration
- 44-042 De-registration and opting to tax
- 44-050 Retain records after de-registration
- 44-052 Dissolved partnership and cash accounting scheme