Sales Tax Assessment Act 1992
91FWho may apply for accreditation
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91F Who may apply for accreditation
Registered persons (1) A registered person may apply for accreditation. People who grant certain leases (2) A person (whether or not registered) may apply for accreditation if he or she has granted, or intends to grant, leases of Part 7A goods: (a) that are eligible long‑term leases or eligible short‑term leases; or (b) in relation to which section 32 would apply. People who can quote under section 84 (3) A person (whether or not registered) who the Commissioner has allowed to quote under section 84 for a dealing with Part 7A goods may apply for accreditation. Others may apply if Commissioner allows (4) Any other person may, with the agreement of the Commissioner, apply for accreditation.