Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 4   AMENDMENT OF THE SALES TAX LAW

Division 4   Amendments to extend the periodic quoting provisions of the Sales Tax Assessment Act 1992

141   Object

The object of this Division is to extend the periodic quoting provisions of the Sales Tax Assessment Act 1992:

(a) to extend the period for which quotes may be made from 1 month to 1 year; and
          

(b) to allow unregistered persons to make periodic quotes based on an exemption Item; and
          

(c) to allow unregistered persons to accept periodic quotes.