11Issue of certificates

11 Issue of certificates

(1) Subject to this section, a person who is a manufacturer or a wholesale merchant is required to be registered. (2) A person who is required to be registered shall apply to the Commissioner for registration. (3) An application made pursuant to subsection (2) shall: (a) be in a form provided by the Commissioner; (b) unless the Commissioner otherwise directs, be lodged with a Deputy Commissioner exercising powers or performing functions in relation to: (i) that part of a State in which the person has his principal place of business as a manufacturer or wholesale merchant; and (ii) each other State (if any) in which the person has a place of business as a manufacturer or wholesale merchant; (c) contain such particulars as the form requires; (d) contain such further particulars (if any) as the Commissioner requires; and (e) be lodged within the time prescribed by subsection (3F). (3A) Subject to subsections (3B) and (3C), where the Commissioner is satisfied that a person who has made an application in accordance with subsections (2) and (3) is a manufacturer or a wholesale merchant, the Commissioner shall register the person. (3B) Where a person makes an application for registration and: (a) the application: (i) is false or misleading in a material particular; or (ii) omits any matter or thing without which the application is misleading in a material particular; or (b) the person, being required to give security under subsection (8A), refuses or fails to do so; the Commissioner may, in the Commissioner’s discretion, by notice in writing served on the person as prescribed, refuse to register the person, but the person does not thereby cease to be required to be registered. (3C) Subject to subsections (3D) and (3E), where a person is a manufacturer or a wholesale merchant and engages only in transactions, acts or operations in respect of which sales tax is not payable by the person: (a) the Commissioner may, in the Commissioner’s discretion, dispense with, or revoke, the registration of the person; and (b) if the Commissioner does so at a particular time, the person is, as from that time, not required to be registered. (3D) Where: (a) the Commissioner, in pursuance of subsection (3C), has dispensed with, or revoked, the registration of a person; and (b) at a particular time, the person commences, or would, if required to be registered, be taken for the purposes of this Act to commence, to engage in transactions, acts or operations in respect of which sales tax is payable by the person; the person is, as from that time, required to be registered. (3E) Without limiting the generality of subsection (3D), where: (a) the Commissioner, in pursuance of subsection (3C), has dispensed with, or revoked, the registration of a person; and (b) the person is a wholesale merchant by virtue of subparagraph (a)(ii) or (iii), or paragraph (b), of the definition of Wholesale Merchant in subsection 3(1); the Commissioner may, at any time while the person continues to be a wholesale merchant by virtue of any provision referred to in paragraph (b) of this subsection, by notice in writing served on the person as prescribed, require the person to become registered within a specified period, and the person is, as from the time of service of the notice, required to be registered. (3F) Where, on a particular day, a person becomes required to be registered, the application for registration shall be lodged under subsection (3): (a) where subsection (1) applies—within 28 days after that day; (b) where subsection (3D) applies—within 14 days after that day; (c) where subsection (3E) applies—within the period specified in the notice served on the person under that subsection; or (d) where subsection 16(3) applies—within 14 days after the service on the person of a notice under subsection 16(4). (4) On the registration of a person, the Commissioner shall issue to the person a certificate, and, subject to this Act, the certificate remains in force until: (a) in the case of a natural person—the death or bankruptcy of the person; (b) in the case of a person other than a natural person—dissolution of the person; (c) revocation of the person’s registration; or (d) cancellation of the certificate. (4B) Any manufacturer or wholesale merchant who was, prior to 30 June 1931 the holder of a certificate of registration, and who failed to apply for a fresh certificate as required by subsection 11(4) of the Sales Tax Assessment Act (No. 1) 1930, shall be deemed to have continued to be a registered person after that date, and the certificate held by him prior to that date shall be deemed to have remained in force up to the date of commencement of this subsection, and, subject to this Act, shall be deemed to be in force after the commencement of this subsection until: (a) in the case of a natural person—the death or bankruptcy of the person; (b) in the case of a person other than a natural person—dissolution of the person; (c) revocation of the person’s registration; or (d) cancellation of the certificate. (5) Certificates shall be issued by the Commissioner or by a person thereto authorized in writing by the Commissioner. (6) Certificates under this Part shall be subject to the following conditions: (a) That the person to whom the certificate is issued will: (i) keep proper books or accounts for the purposes of this Act; (ii) render true statements of all sales made by him as and when required by the Commissioner; and (iii) duly pay all tax required by or under this Act to be paid by him; and (b) Such other conditions as are prescribed. (8A) Where, in the opinion of the Commissioner, it is necessary for the protection of the revenue to do so, the Commissioner may, by notice in writing served on the person as prescribed, require a registered person, or person required to be registered, to give security for compliance by that person with the conditions of any certificate issued, or to be issued, to that person under this Act, and that person shall, within 28 days after the service of the notice, give security to the satisfaction of the Commissioner, in such amount, not exceeding $25,000, as the Commissioner considers reasonable, for compliance with the conditions of the certificate. (8B) Every security given by a person under subsection (8A) shall remain in force until: (a) fresh security satisfactory to the Commissioner is furnished in lieu thereof by the person; (b) the expiration of the prescribed period after the Commissioner has received from any party to the security, other than the taxpayer, a request, in writing, to be discharged from his obligations under the security; or (c) the Commissioner, by notice in writing, relieves the parties to the security from their obligations under the security: Provided that nothing in this subsection shall relieve any party to a security from his obligations under the security in respect of any period prior to the date of the termination of the security. (9A) Where a taxpayer has given a security in pursuance of this section, the assent of the Commissioner to a deed of arrangement made by, for or in respect of the affairs of the taxpayer under Part X of the Bankruptcy Act 1966‑1973, shall not release any party to that security, other than the taxpayer, from any of his obligations under the security. (10) Securities given for the purposes of this Act shall not be subject to stamp duty under the law of any State or Territory. (11) Upon the receipt by the Commissioner from any party to a security, other than the taxpayer, of a request to be discharged from his obligations under the security, or upon the termination of any security, or if, at any time, the Commissioner is not satisfied that the security given by any person is sufficient, the Commissioner may, by notice in writing, require the person who has given the security to furnish fresh security or additional security within such time as is specified in the notice, and the person shall give security accordingly. (12) The provisions of this section relating to securities shall not apply to any person other than a person who is engaged in: (a) the manufacture or sale of goods upon the sale value of which sales tax is payable by him under this Act; or (b) other transactions, acts or operations in connexion with which sales tax is payable by him. (13) For the purposes of this section (except subsection (10)): (a) the Australian Capital Territory shall be deemed to be part of New South Wales; and (b) the Northern Territory shall be deemed to be a State.