91XWithholding of sales tax

#### 91X Withholding of sales tax (1) If an accredited person makes a payment to a person in respect of a taxable dealing that is the purchase of Part 7A goods for the purpose of resale from a person who is not accredited, the accredited person must deduct the withholding amount from the payment. (2) If, after the day prescribed for the purposes of this subsection, a person who is a retailer in relation to particular Part 7A goods makes a payment to a person in respect of a taxable dealing that is the purchase of those Part 7A goods from a person who is not accredited, the retailer must deduct the withholding amount from the payment. (3) Subsections (1) and (2) do not apply if the accredited person, or the retailer (as the case requires): (a) took reasonable steps to determine whether the other person was accredited; and (b) as a result, reasonably believed that the other person was accredited. (4) A person, other than a government body, who contravenes this section is guilty of an offence punishable on conviction by a maximum fine of 20 penalty units.