SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS

Division 2 - Accreditation

SECTION 91Q (Repealed by 101 of 2006)   COMMISSIONER MAY PUBLICISE WHO IS ACCREDITED  

91Q(1)  [Commissioner may publish accreditation or revocation]  

The Commissioner may publish, or otherwise publicise, the names, accreditation numbers and registration numbers of persons who are accredited or whose accreditation is revoked.

91Q(2)  [Commissioner may advise third parties]  

In addition, the Commissioner may, if requested:

(a)  advise a person whether or not another person is accredited and, if so, whether the person is registered; and

(b)  if the information is required for the purposes of section 91S, advise a person whether or not a person who is not accredited is registered.

91Q(3)  [Operation of section]  

This section operates despite anything in this Act or the Taxation Administration Act 1953.