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Section 91 - Sales Tax Assessment Act 1992 - Improper quoting is an offence — Zoe

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Sales Tax Assessment Act 1992

91Improper quoting is an offence

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#### 91 Improper quoting is an offence A person must not, in relation to any dealing with goods: (a) falsely represent that the person is a registered person; or (b) quote a registration number or exemption declaration: (i) in circumstances in which the person is not entitled to quote; or (ii) in contravention of subsection 86(1); or (c) in any other way falsely quote a registration number or exemption declaration. Penalty: 50 penalty units.

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