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

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Sales Tax Assessment Act 1992

91ZEFalse representations

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#### 91ZE False representations (1) A person must not, in relation to any dealings with goods: (a) falsely represent that the person is an accredited person; or (b) falsely represent that a quote is authorised under section 91U. Penalty: 50 penalty units. (2) Strict liability applies to subsection (1). > Note: For strict liability, see section 6.1 of the Criminal Code.

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Section 91ZE - Sales Tax Assessment Act 1992 - False representations — Zoe