Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 10

10. Section 16 of the Principal Act is repealed and the following sections are
substituted: Revocation of registration

"16. (1) A registered person shall, within 7 days after he becomes a person
who is neither a manufacturer nor a wholesale merchant, lodge with the
Commissioner a notice in writing stating that fact.
Penalty: $500.

"(2) Where at any time it comes to the knowledge of the Commissioner that a
registered person is neither a manufacturer nor a wholesale merchant, the
Commissioner shall revoke the person's registration.

"(3) Where a person is a registered person and-

   (a)  at the time when the person's application for registration was made,
        the application-

        (i)    was false or misleading in a material particular; or

        (ii)   omitted any matter or thing without which the application was
               misleading in a material particular; or

   (b)  the person, being required to give security under sub-section 11 (8A)
        or (11), refuses or fails to do so, the Commissioner may, in the
        Commissioner's discretion, revoke the person's registration, but the
        person does not thereby cease to be required to be registered.

"(4) Where the Commissioner, under sub-section 11 (3C) or sub-section (1) or
(3) of this section, revokes a person's registration-

   (a)  the Commissioner-

        (i)    shall serve on the person, as prescribed, notice in writing of
               the revocation; and

        (ii)   shall be taken, for the purposes of this Act, to revoke the
               registration at the time when the notice is served on the
               person; and

   (b)  the person shall, within 7 days after that time, surrender his
        certificate to the Commissioner.

"(5) The Commissioner shall cancel a certificate surrendered under sub-section
(4).

"(6) A person who contravenes paragraph (4) (b) is guilty of an offence
punishable on conviction by a fine not exceeding $500. Publication of
de-registrations, &c.

"16A. The Commissioner may publish by notice in writing in the Gazette , or
provide to any registered person, information as to-

   (a)  certificates relating to registrations that have been revoked under
        sections 11 and 16; and

   (b)  certificates in respect of which notices under section 15A are in
        force.".