For most business transactions it could be stated that the job is not complete until the paperwork is done. This is certainly true in relation to finalising any outstanding GST consequences when an entity ceases to be registered for GST. In GST Today, Issue 26, February 2001, [26.4] Bernard Kellerman discussed some of the consequences of ceasing to be registered for GST. This article takes this issue a little further by discussing the specific operation of Div 138 of the GST Act
