SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS

View history reference

 View history note

 Hide history note

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 4 - Withholding of sales tax on dealings with Part 7A goods

View history reference

 View history note

 Hide history note

History

Div 4 (comprising s 91W to s 91ZD) 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 Sales Tax Assessment Regulations).

SECTION 91W (Repealed by 101 of 2006)   OUTLINE OF DIVISION  

View history reference

This Division provides for the withholding of sales tax from payments in respect of certain dealings with Part 7A goods. The dealings are those where an accredited person or a retailer purchases goods from an unaccredited person.

It also sets out the way in which the tax, and associated forms, must be sent to the Commissioner.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.