78Registration

#### 78 Registration (1) A person (the applicant) may apply for registration if the applicant does, or intends to do, any of the following in the course of a business: (a) manufacturing assessable goods in Australia; (b) making any of the following kinds of Australian sales of assessable goods: (i) wholesale sales; (ii) indirect marketing sales; (iii) sales of goods for use by the purchaser as raw materials in the manufacture in Australia of assessable goods; (c) making Australian sales of assessable goods to eligible Australian travellers, or eligible foreign travellers, in accordance with the prescribed rules for export sales; (d) things that would satisfy the requirements of an exemption \[R\] Item (if they were done by a registered person). (2) If the applicant complies with this section, the Commissioner must register the applicant unless the Commissioner refuses registration under section 79. (3) The registration remains in force until the applicant ceases to exist or the registration is cancelled. (4) Section 8 is to be disregarded in deciding whether the applicant satisfies a ground in subsection (1) of this section. (5) In this section: > Australian sale means a sale that happens at a time when the goods are in Australia. > Manufacture does not include the duplication of a computer program so as to produce a tax‑advantaged computer program.