SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS

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History

Pt 7A (comprising s 91A to s 91ZF) inserted by No 16 of 1998, Sch 2 item 23, effective 16 April 1998. See also the history note for Div 3 and 4.

Division 2 - Accreditation

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SECTION 91F (Repealed by 101 of 2006)   WHO MAY APPLY FOR ACCREDITATION  

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91F(1)  Registered persons.  

A registered person may apply for accreditation.

91F(2)  People who grant certain leases.  

A person (whether or not registered) may apply for accreditation if he or she has granted, or intends to grant, leases of Part 7A goods:

(a)  that are eligible long-term leases or eligible short-term leases; or

(b)  in relation to which section 32 would apply.

91F(3)  People who can quote under section 84.  

A person (whether or not registered) who the Commissioner has allowed to quote under section 84 for a dealing with Part 7A goods may apply for accreditation.

91F(4)  Others may apply if Commissioner allows.  

Any other person may, with the agreement of the Commissioner, apply for accreditation.

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