SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 6 - REGISTRATION

SECTION 78 (Repealed by 101 of 2006)   REGISTRATION  

78(1)  [Grounds for registration]  

A person ( ``the applicant'' ) may apply for registration if the applicant does, or intends to do, any of the following in the course of a business:

(a)  manufacturing assessable goods in Australia;

(b)  making any of the following kinds of Australian sales of assessable goods:

(i) wholesale sales;
(ii) indirect marketing sales;
(iii) sales of goods for use by the purchaser as raw materials in the manufacture in Australia of assessable goods;

(c)  making Australian sales of assessable goods to eligible Australian travellers, or eligible foreign travellers, in accordance with the prescribed rules for export sales;

(d)  things that would satisfy the requirements of an exemption [R] Item (if they were done by a registered person).

78(2)  [Commissioner must register]  

If the applicant complies with this section, the Commissioner must register the applicant unless the Commissioner refuses registration under section 79.

78(3)  [Period of registration]  

The registration remains in force until the applicant ceases to exist or the registration is cancelled.

78(4)  [Section 8 to be disregarded]  

Section 8 is to be disregarded in deciding whether the applicant satisfies a ground in subsection (1) of this section.

78(5)  [Interpretation]  

In this section:

``Australian sale'' means a sale that happens at a time when the goods are in Australia;

``manufacture'' does not include the duplication of a computer program so as to produce a tax-advantaged computer program.



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