SALES TAX ASSESSMENT ACT 1992 (Repealed)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SECTION 91K (Repealed by 101 of 2006)   COMMISSIONER'S DISCRETION TO REFUSE ACCREDITATION  

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91K    The Commissioner may refuse to accredit a person if:

(a)  the Commissioner has reasonable grounds for believing that sales tax will not be, or is unlikely to be, paid in relation to transactions with Part 7A goods dealt with by the person; or

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

and the Commissioner believes that the refusal would assist in achieving the purpose of this Part.

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