SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS

Division 5 - General provisions about offences

SECTION 91ZE (Repealed by 101 of 2006)   FALSE REPRESENTATIONS  

91ZE(1)  [Accredited persons and authorised quotes]  

A person must not, in relation to any dealings with goods:

(a)  falsely represent that the person is an accredited person; or

(b)  falsely represent that a quote is authorised under section 91U.

Penalty: 50 penalty units.

91ZE(2)  [Interpretation]  

Strict liability applies to subsection (1).

Note:

For ``strict liability'' , see section 6.1 of the Criminal Code.




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