SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 4 - CREDITS

SECTION 59 (Repealed by 101 of 2006)   AGREEMENT WITH COMMISSIONER REGARDING CREDITS  

59(1)  [Commissioner may enter into agreement]  

The Commissioner may enter into an agreement with a person regarding the circumstances in which the person is to be entitled to credits and the manner of calculating and claiming such credits.

59(2)  [Agreement to prevail]  

So far as the agreement is inconsistent with this Act, the agreement prevails.