14Additional cases in which certificates to be quoted

14 Additional cases in which certificates to be quoted

(1) Where goods purchased or entered by a registered person:

(a) for sale by him to the Government of the Commonwealth or of a State; or

(b) for supply by him to the Government of the Commonwealth or of a State in the performance of a contract to which subsection (4) of section 3 of the Sales Tax Assessment Act (No. 1) 1930-1953 applies;

are for the official use of a department of the Government of the Commonwealth or of the State, as the case may be, or of an authority of a kind specified in item 74 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935-1956, and are not for re-sale, the registered person shall quote his certificate in respect of the purchase by him of those goods, or the entry for home consumption by him of those imported goods.

(2) Where the Commissioner is satisfied that:

(a) a registered person ordinarily purchases goods, or enters for home consumption imported goods of a particular class or kind with the intention of using or dealing with the goods as occasion demands; and

(b) a purpose for which, or a manner in which, the goods are ordinarily used or dealt with by the registered person is such that, if the goods were acquired by him to be used or dealt with by him exclusively for that purpose or in that manner:

(i) he would be required to quote his certificate in respect of the purchase or entry; or

(ii) sales tax would not be payable in respect of the sale value of the goods upon their sale to, or entry by, the registered person;

the Commissioner may, by notice in writing to the registered person, permit the registered person to quote his certificate in respect of the purchase or importation by the registered person of all goods of that class or kind acquired by him with the intention of using or dealing with the goods as occasion demands.