Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT ACT (NO. 3) 1994 - SECT 141

Object

  141. The object of this Division is to extend the periodic quoting

provisions of the Sales Tax Assessment Act 1992:

  (a) to extend the period for which quotes may be made from 1 month to 1

year; and

  (b) to allow unregistered persons to make periodic quotes based on an

exemption Item; and

  (c) to allow unregistered persons to accept periodic quotes.