91KCommissioner’s discretion to refuse accreditation

#### 91K Commissioner’s discretion to refuse accreditation The Commissioner may refuse to accredit a person if: (a) the Commissioner has reasonable grounds for believing that sales tax will not be, or is unlikely to be, paid in relation to transactions with Part 7A goods dealt with by the person; or (b) the person’s application is false or misleading in a material particular (either because of something stated in the application or something left out); and the Commissioner believes that the refusal would assist in achieving the purpose of this Part.