91UGiving of authorisation by Commissioner

#### 91U Giving of authorisation by Commissioner (1) If a person seeks an authorisation in relation to a single dealing, the Commissioner must give the authorisation unless: (a) the person making the quote is not accredited; or (b) the quote would not be effective even if the Commissioner authorised it; or (c) the Commissioner considers that there are reasonable grounds for believing that sales tax will not be, or is unlikely to be, paid in relation to the dealing or in relation to other dealings with those Part 7A goods. Example: The Commissioner may believe that sales tax will not be paid in relation to a later sale to a retailer that is made by the person who buys the goods from the person making the application. (2) If a person seeks a standing authorisation, the Commissioner may give the standing authorisation if the Commissioner considers that there are reasonable grounds for believing that sales tax will be paid in relation to all dealings that would be covered by the standing authorisation and in relation to other dealings with the goods covered by those dealings. (3) The Commissioner may also, on his or her own initiative, give a person a standing authorisation covering such dealings as the Commissioner determines if the Commissioner considers that there are reasonable grounds for believing that sales tax will be paid in relation to all dealings that would be covered by the standing authorisation. (4) A standing authorisation does not cover a quote if: (a) the person making the quote is not accredited; or (b) the quote would not be effective even if the Commissioner authorised it. (5) The Commissioner may, by written notice, revoke a standing authorisation. (6) A person who is affected by a decision: (a) to refuse to authorise a transaction; or (b) to refuse to give a standing authorisation; or (c) to revoke a standing authorisation; and is dissatisfied with the decision may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953. (7) In determining that there are 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, the Commissioner is not limited to considering dealings to which the person is a party.