15Agreements under section 18 (5B) of Sales Tax Assessment Act (No. 1) 1930

15 Agreements under section 18 (5B) of Sales Tax Assessment Act (No. 1) 1930

Notwithstanding anything contained in these Regulations, where a registered person has entered into an agreement with the Commissioner under subsection (5B) of section 18 of the Sales Tax Assessment Act (No. 1) 1930-1953 as to the manner of ascertaining the sale value or sale values of any goods and that manner is dependent upon the registered person quoting or not quoting his certificate in respect of the purchase of those goods, or the entry for home consumption of those goods (being imported goods), or of goods to be used in, wrought into or attached to those goods, that person shall quote or not quote his certificate (as the case may be), in respect of that purchase or entry.