SALES TAX ASSESSMENT ACT 1992 (Repealed)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 3 - Authorisation of certain transactions

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History

Div 3 (comprising s 91R to s 91V) inserted by No 16 of 1998, Sch 2 item 23 and 25(3), applicable to dealings on or after 1 September 1998 (reg 8A of the Sale Tax Assessment Regulations).

SECTION 91R (Repealed by 101 of 2006)   OUTLINE OF DIVISION  

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This Division provides for the Commissioner to authorise quotations in respect of particular dealings with goods. Without an authorisation, the quote will not be effective.

Authorisations may be sought, and may be given, in any way that the Commissioner decides. This could be orally or by way of electronic transmission.

The authorisation may be given in relation to a particular dealing or may be a standing authorisation that applies to specified kinds of dealings.

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