SALES TAX ASSESSMENT ACT 1992 (Repealed)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SECTION 91T (Repealed by 101 of 2006)   METHOD OF OBTAINING AUTHORISATION  

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91T(1)  [Authorisation to be in approved manner]  

A person who wants an authorisation in relation to a quote for a dealing must seek the authorisation in a manner approved in writing by the Commissioner.

91T(2)  [Single quotes and standing authorisations]  

The person may seek authorisation in relation to a single quote or in relation to quotes for a class of dealings. An authorisation in relation to a class of dealings is a ``standing authorisation'' .

91T(3)  [Form of approval]  

Without limiting the Commissioner's power under subsection (1), the Commissioner may approve authorisations being sought orally or by way of electronic transmission.

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