CTHRepealedAct
Sales Tax Assessment Act 1992
91DWhen a person is relevant to an application
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#### 91D When a person is relevant to an application
(1) A person (the relevant person) is relevant to an application made by another person (the applicant) if:
(a) the applicant is accustomed or under an obligation, or might reasonably be expected, to act in accordance with the directions, instructions or wishes of the relevant person; or
(b) the applicant is a company and the directors of the applicant are accustomed or under an obligation, or might reasonably be expected, to act in accordance with the directions, instructions or wishes of the relevant person; or
(c) the applicant is a company and the relevant person is a director of the company; or
(d) the applicant is a trust and the relevant person is a trustee of the trust; or
(e) the applicant is a partnership and the relevant person is a partner in the partnership.
(2) Paragraphs (1)(a) and (b) apply:
(a) whether the obligation is formal or informal; and
(b) whether the directions, instructions or wishes are, or might reasonably be expected to be, communicated directly or through interposed companies, partnerships or trusts.