Can an application to remove members or disband a group be rejected by the FTA?
In general, if the FTA thinks that forming, amending, or disbanding a tax group would result in a prominent risk to the public revenue, then they may refuse the group’s application.
The FTA may refuse applications to remove members or disband tax groups if:
Removal of the specific member will make it seem like the member is able to register, whereas no steps have been taken for their registration at the time of applying for their removal.
The FTA thinks that approving the application creates a serious risk of tax evasion.
The FTA thinks that the change will result in an overall reduction of the taxes due to them.
The FTA thinks that the change will result in a significant increase to their administrative burden.