SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 7 - QUOTING
SECTION 91 (Repealed by 101 of 2006) IMPROPER QUOTING IS AN OFFENCE 91 A person must not, in relation to any dealing with goods: (a) falsely represent that the person is a registered person; or (b) quote a registration number or exemption declaration:(i) in circumstances in which the person is not entitled to quote; or
(ii) in contravention of subsection 86(1); or(c) in any other way falsely quote a registration number or exemption declaration.
Penalty: 20 penalty units.
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CCH Note:
S 91 amended by No 33 of 1999, s 3 and Sch 2 item 8, effective 14 May 1999, by substituting ``50 penalty units'' for ``$2,000''. As the legislation currently reads ``20 penalty units'' and not ``$2,000'', this amendment was unable to be effected.
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