Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 13

13. Section 26 of the Principal Act is amended by inserting after sub-section
(3) the following sub-section:

"(3A) Where the Commissioner is satisfied that-

   (a)  goods have been sold to a registered person who, but for the operation
        of sub-section 3 (3), would have been taken to have quoted his
        certificate in respect of the purchase in accordance with sub-section
        12 (1); and

   (b)  by reason of the operation of sub-section 3 (3), the person was deemed
        not to have quoted his certificate in respect of the purchase, then-

   (c)  if the Commissioner is satisfied that-

        (i)    tax is payable in respect of the purchase but has not been
               paid; and

        (ii)   the tax has not been wholly or partly included in the price for
               which the goods were purchased by the registered person or, if
               so included, has been refunded to the registered person,
the Commissioner may remit the tax;

   (d)  if the Commissioner is satisfied that tax has been paid in respect of
        the purchase and has not been wholly or partly included in the price
        for which the goods were purchased by the registered person-the
        Commissioner may pay to the person who paid the tax an amount equal to
        the tax so paid; or

   (e)  if the Commissioner is satisfied that-

        (i)    tax has been paid in respect of the purchase;

        (ii)   the tax has been wholly or partly included in the price for
               which the goods were purchased by the registered person; and

        (iii)  the tax has not been passed on by the registered person to some
               other person or, if passed on to some other person, has been
               refunded to that other person,
the Commissioner may pay to the registered person an amount equal to the tax
so paid and included.".