/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court
Alabama

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Section 91E - Sales Tax Assessment Act 1992 - Overview of Division — Zoe

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Sales Tax Assessment Act 1992/91E

CTHRepealedAct

Sales Tax Assessment Act 1992

91EOverview of Division

Start here

Get a plain-English read of 91E

Turn the raw legal text into a practical explanation grounded in Sales Tax Assessment Act 1992.

View in full context

#### 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 Accreditation may be withdrawn by the Commissioner (section 91J).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).

Previous section91DWhen a person is relevant to an application Next section91FWho may apply for accreditation