CTHRepealedAct
Sales Tax Assessment Act 1992
91EOverview of Division
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91E Overview of Division
Only certain registered persons or other persons may be accredited (section 91F).
To be accredited, people must also meet a number of conditions or be exempted from meeting particular conditions by the Commissioner (section 91G).
Even if people meet the conditions, the Commissioner has a discretion to refuse to accredit persons (section 91K).
Accreditation may be withdrawn by the Commissioner (section 91J).
A person who is accredited must comply with requirements about record‑keeping and advising the Commissioner of certain matters (sections 91N and 91P).