SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 2 - Special obligations etc. for particular taxpayers and other persons

SECTION 119 (Repealed by 101 of 2006)   TRUSTEE TO BE TREATED AS SEPARATE PERSON FOR EACH TRUSTEE CAPACITY  

119    For the purpose of the sales tax law, a person who is a trustee in more than one capacity is to be treated as a separate person in relation to each of those capacities.