Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 89

89. A quote is not effective, so far as it would have resulted in an exemption
or a ground for a CR8 credit, if at the time of the quote the person to whom
the quote is made has reasonable grounds for believing that:

   (a)  the quoter is not entitled to quote in the particular circumstances;
        or

   (b)  the quote is not made in the form and manner required by subsection
        86(1); or

   (c)  the quote is false or misleading in a material particular (either
        because of something stated in the quote or something left out).