Repayment traders
Exemption from registration
Commentary –
Indirect Tax Reporter ¶43-025(1)
Flat-rate scheme, exclusion
Commentary –
Indirect Tax Reporter ¶55-350
Net repayment trader
Commentary –
Indirect Tax Reporter ¶1-450
Submission of return
Commentary –
Indirect Tax Reporter ¶55-500
Voluntary de-registration
Commentary –
Indirect Tax Reporter ¶43-925(3)