Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 79

79.(1) The Commissioner may refuse to register the applicant if:

   (a)  the application is false or misleading in a material particular
        (either because of something stated in the application or something
        left out); or

   (b)  the applicant has at any time been convicted of an offence against
        section 91.

(2) A person who is affected by a decision to refuse to register and is
dissatisfied with the decision may object against the decision in the manner
set out in Part IVC of the Taxation Administration Act 1953.