CTHRepealedAct
Sales Tax Assessment Act 1992
79Commissioner may refuse registration
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79 Commissioner may refuse registration
(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.