APD3200 - Deregistration: Deregistration before or after date of notification

What if the deregistration date is before the notification date?

Example: CCU are notified of an operator’s deregistration on 8 September, the operator ceased trading on 26 August and providing the return for the accounting period ending 31 August has not been received, CCU will:

• input the deregistration date of 26 August;
• issue a replacement return for the period 1 - 26 August;
• the return due date will be amended on the system to 22 days after the return issue date;
• central assessments will be suppressed; and
• CCU will review the case on the return due date, if the return has not been received CCU will contact the local office to confirm whether a central assessment for the period 1 - 26 August is to be issued.

What if the deregistration date is after the date of notification?

Example: If CCU is notified of a trader’s deregistration on 16 November and the trader will cease trading on 4 December, CCU will:

• issue a return for the accounting period 1-30 November as usual;
• on 4 December CCU will issue a final return for the period 1 - 4 December and input the deregistration date of 4 December;
• the system will automatically print the return due date as 22 days after the period end date, in this case the due date would be 26 December;
• if the return is not received by the due date CCU will contact the CAT to confirm whether a central assessment for the period 1 - 4 December should be issued.