DUTIES ACT 2000 - SECT 140 Commercial hire businesses must be registered

DUTIES ACT 2000 - SECT 140

    (1)     A commercial hire business must be registered under this Part if, in any month, the total amount of the hiring charges received in the month exceeds $6000.

    (2)     An application for registration must be made within 21 days after the end of the month in which the $6000 threshold is first exceeded.

Penalty:     100 penalty units.

Note to

s. 140(2) inserted by No. 13/2013 s. 56(2).

Note

Section 130B of the Taxation Administration Act 1997 applies to an offence against this subsection.

S. 140(3) inserted by No. 36/2005 s. 17(1).

    (3)     Subsection (1) does not apply to a commercial hire business in respect of hiring charges received in any month after December 2006.