SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 4 - CREDITS

SECTION 54 (Repealed by 101 of 2006)   COMMISSIONER NOT REQUIRED TO CONSIDER CREDIT CLAIMS FOR LESS THAN $200  

54(1)  [Credit claim less than $200]  

The Commissioner is not required to consider a claim for a credit if the total amount claimed is less than $200.

54(2)  [Credit claim lodged with return]  

This section does not apply to a claim that the claimant lodges together with a return.