SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 9 - PENALTIES FOR NON-COMPLIANCE

SECTION 96 (Repealed by 101 of 2006)   PENALTY FOR FAILURE TO PROVIDE OTHER INFORMATION  

96    A taxpayer who fails to provide information (other than information in a return covered by section 95A) that the person is required to provide under the sales tax law in relation to goods is liable to a penalty equal to double the tax payable by the taxpayer on any assessable dealing with the goods.

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