SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS

Division 2 - Accreditation

SECTION 91E (Repealed by 101 of 2006)   OVERVIEW OF DIVISION  

Only certain registered persons or other persons may be accredited (section 91F).

To be accredited, people must also meet a number of conditions or be exempted from meeting particular conditions by the Commissioner (section 91G).

Even if people meet the conditions, the Commissioner has a discretion to refuse to accredit persons (section 91K).

Accreditation may be withdrawn by the Commissioner (section 91J).

A person who is accredited must comply with requirements about record-keeping and advising the Commissioner of certain matters (sections 91N and 91P).