01
Document overview
Sets registration and deregistration deadlines for persons within the Top-up Tax regime, including 2026 transitional deadlines.
- General registration period: seven months.
- Transitional date: 30 November 2026.
- General deregistration period: six months.
02
Scope and exclusions
Applies to
Registration is generally due within seven months after the first in-scope fiscal year; a 30 November 2026 transitional deadline applies where that year ended before 30 April 2026.
Limitations and exclusions
The deadlines apply only to persons within Decision 142/2024; deregistration is generally due within six months, with a separate transition deadline for early cessations.
05
Official primary source
FTA Decision No. 12 of 2026
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