Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 6

6. Section 11 of the Principal Act is amended-

   (a)  by omitting sub-sections (1), (3), (3A) and (4) and substituting the
        following sub-sections:



"(1) Subject to this section, a person who is a manufacturer or a wholesale
merchant is required to be registered.



"(2) A person who, by virtue of this section or section 16, is required to be
registered shall apply to the Commissioner for registration.



"(3) An application made pursuant to sub-section (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 sub-section (3F).



"(3A) Subject to sub-sections (3B) and (3C), where the Commissioner is
satisfied that a person who has made an application in accordance with
sub-sections (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 sub-section 11 (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 sub-sections (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 sub-section (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 sub-section (3D), where-

   (a)  the Commissioner, in pursuance of sub-section (3C), has dispensed
        with, or revoked, the registration of a person; and

   (b)  the person is a wholesale merchant by virtue of sub-paragraph (a) (ii)
        or (iii), or paragraph (b), of the definition of 'Wholesale Merchant'
        in sub-section 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
sub-section, 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 sub-section (3)-

   (a)  where sub-section (1) applies-within 28 days after that day;

   (b)  where sub-section (3D) applies-within 14 days after that day;

   (c)  where sub-section (3E) applies-within the period specified in the
        notice served on the person under that sub-section; or

   (d)  where sub-section 16 (3) applies-within 14 days after the service on
        the person of a notice under sub-section 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.";

   (b)  by omitting from sub-section (4B) all the words after "subject to" and
        substituting "this Act, shall be deemed to be in force after the
        commencement of this sub-section 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";

   (c)  by omitting sub-section (8A) and substituting the following
        sub-section:



"(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.";
(d) by inserting in sub-section (8B) "by a person" after "given";

   (e)  by omitting from paragraph (8B) (a) "registered";

   (f)  by omitting sub-section (9);

   (g)  by adding at the end of sub-section (10) "or Territory";
(h) by omitting from sub-section (11) "registered" (wherever occurring); and

   (j)  by adding at the end the following sub-section:



"(13) For the purposes of this section (except sub-section (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.".