SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 6 - REGISTRATION

SECTION 79 (Repealed by 101 of 2006)   COMMISSIONER MAY REFUSE REGISTRATION  

79(1)  [Commissioner may refuse application]  

The Commissioner may refuse to register the applicant if:

(a)  the application is false or misleading in a material particular (either because of something stated in the application or something left out); or

(b)  the applicant has at any time been convicted of an offence against section 91.

79(2)  [Affected persons may object]  

A person who is affected by a decision to refuse to register and is dissatisfied with the decision may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.