/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court
Alabama

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Section 59 - Sales Tax Assessment Act 1992 - Agreement with Commissioner regarding credits — Zoe

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Sales Tax Assessment Act 1992/59

CTHRepealedAct

Sales Tax Assessment Act 1992

59Agreement with Commissioner regarding credits

Start here

Get a plain-English read of 59

Turn the raw legal text into a practical explanation grounded in Sales Tax Assessment Act 1992.

View in full context

#### 59 Agreement with Commissioner regarding credits (1) The Commissioner may enter into an agreement with a person regarding the circumstances in which the person is to be entitled to credits and the manner of calculating and claiming such credits. (2) So far as the agreement is inconsistent with this Act, the agreement prevails.

Previous section58Clawback of CR9 credit on later sale of defective goods Next section60Claimant may object against Commissioner’s decision on credit claim