SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS

Division 1 - Purpose, overview and interpretation

SECTION 91B (Repealed by 101 of 2006)   OVERVIEW OF PART  

This Part establishes a system of additional requirements for dealings with certain goods. These goods are called Part 7A goods.

This Part establishes a system of accrediting persons (see Division 2).

Most quotes in relation to dealings with Part 7A goods must be authorised by the Commissioner. An authorisation will only be given where the person quoting is accredited (see Division 3).

In addition, sales tax must be withheld by the purchaser of goods in certain transactions (see Division 4).