SALES TAX ASSESSMENT ACT 1992 [Repealed]
PART 4 - CREDITSSECTION 51 [Repealed by 101 of 2006] CREDIT ENTITLEMENTS 51(1) [Entitlement to credit]
51(2) [Previous credit entitlement] A claimant is not entitled to a credit for an amount of tax for which a credit entitlement has previously arisen (whether for the claimant or another person). 51(3) [Claim to be lodged within 3 years] A claimant is not entitled to a credit unless the claim for the credit is lodged within 3 years after the time when the credit arises. 51(3A) [Increased duty alcoholic goods credit]
51(4) [Form and manner of claim] A claim for a credit must be made in the form and manner approved by the Commissioner, and must be accompanied by such supporting evidence as the Commissioner requires.