SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS

Division 1 - Purpose, overview and interpretation

SECTION 91D (Repealed by 101 of 2006)   WHEN A PERSON IS RELEVANT TO AN APPLICATION  

91D(1)  [Interpretation]  

A person (the ``relevant person'' ) is ``relevant to an application'' made by another person (the ``applicant'' ) if:

(a)  the applicant is accustomed or under an obligation, or might reasonably be expected, to act in accordance with the directions, instructions or wishes of the relevant person; or

(b)  the applicant is a company and the directors of the applicant are accustomed or under an obligation, or might reasonably be expected, to act in accordance with the directions, instructions or wishes of the relevant person; or

(c)  the applicant is a company and the relevant person is a director of the company; or

(d)  the applicant is a trust and the relevant person is a trustee of the trust; or

(e)  the applicant is a partnership and the relevant person is a partner in the partnership.

91D(2)  [Application]  

Paragraphs (1)(a) and (b) apply:

(a)  whether the obligation is formal or informal; and

(b)  whether the directions, instructions or wishes are, or might reasonably be expected to be, communicated directly or through interposed companies, partnerships or trusts.