I have submitted an application to cancel my registration. Do I need to submit the semi-annual return to the Registrar?
You will need to submit the semi-annual return for the current reporting period if your application to cancel registration has not been approved by the end of the current reporting period:
Reporting Period | Submission Period |
|---|---|
1 January to 30 June | 1 July to 30 July |
1 July to 31 December | 1 January to 30 January |
The cancellation of registration does not affect your legal obligation to submit the semi-annual return for the current reporting period by the submission deadline.
For example:
If your application to cancel registration is not approved by 30 June 2021, you will need to submit the semi-annual return for the reporting period of 1 January 2021 to 30 June 2021 during the submission period of 1 July 2021 to 30 July 2021.