SALES TAX ASSESSMENT ACT 1992 (Repealed)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SECTION 91N (Repealed by 101 of 2006)   ACCREDITED PERSONS TO ADVISE COMMISSIONER OF CERTAIN MATTERS  

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91N(1)  [Circumstances requiring notification]  

This section applies if, at a particular time, a person who is accredited becomes aware that, if the person made an application for accreditation at that time:

(a)  the person would not be covered by section 91F; or

(b)  the person would not satisfy all of the requirements in section 91G.

91N(2)  [Time of notification]  

If this section applies, the accredited person must notify the Commissioner of that fact and provide the Commissioner with details of circumstances that cause this section to apply. The notification and the details must be given in writing within 7 days of the time mentioned in subsection (1).

91N(3)  Offence of contravening subsection (2).  

A person who contravenes subsection (2) is guilty of an offence punishable on conviction by a fine not exceeding 50 penalty units.

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