SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 10 - ADMINISTRATION OF THE SALES TAX LAW

Division 3 - Miscellaneous

SECTION 113 (Repealed by 101 of 2006)   FORMAL REQUIREMENTS FOR RETURNS, NOTIFICATIONS ETC.  

113    Any return, application, notification or other document that a person is required or permitted to give to the Commissioner under this Act:

(a)  must be in a form approved by the Commissioner; and

(b)  must contain such information as the form requires, and such further information as the Commissioner requires; and

(c)  must be lodged at the place and in the manner that the Commissioner requires.