Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 9

9. After section 15 of the Principal Act the following section is inserted:
Prohibition of quotation of certificate

"15A. (1) Where, for the purpose, or for purposes including the purpose, of
defeating the purposes of this Act, a registered person-

   (a)  quotes any certificate; or

   (b)  directly or indirectly, aids, abets, counsels or procures another
        person to quote any certificate, otherwise than in accordance with
        sub-section 12 (1), the Commissioner may, by notice in writing served
        on the registered person as prescribed, prohibit the person from
        quoting a certificate during the period specified in the notice.

"(2) The service on a person of a notice under sub-section (1) does not
prevent the service at any time of a further notice or further notices on that
person under that sub-section.

"(3) A registered person shall, within 7 days after service on him of a notice
under sub-section (1), surrender his certificate to the Commissioner.
Penalty: $500.

"(4) The Commissioner shall cancel a certificate surrendered under sub-section
(3).

"(5) A person served with a notice or notices under sub-section (1) may apply,
in a form approved by the Commissioner, for the issue of a fresh certificate,
and the Commissioner shall, if satisfied that the person-

   (a)  has not ceased to be required to be registered; and

   (b)  is no longer prohibited from quoting a certificate, issue a
        certificate accordingly.

"(6) A person shall not knowingly contravene a prohibition contained in a
notice served under sub-section (1).
Penalty: $2,000.

"(7) Where-

   (a)  a registered person quotes his certificate in relation to a
        transaction, act or operation in respect of goods;

   (b)  after the person quotes his certificate and before the transaction,
        act or operation is completed, the person receives a notice under
        sub-section (1); and

   (c)  the person does not forthwith notify the other party or parties to the
        transaction, act or operation that he has received the notice, the
        person is guilty of an offence punishable, on conviction, by a fine
        not exceeding $2,000.

"(8) Where a person (in this sub-section referred to as the 'convicted
person') is convicted before a court of-

   (a)  quoting a certificate in relation to a transaction, act or operation
        in respect of goods in contravention of a prohibition contained in a
        notice served under sub-section (1); or

   (b)  an offence against sub-section (7) in relation to a transaction, act
        or operation in respect of goods, the court may, in addition to
        imposing a penalty on the convicted person, order the convicted person
        to pay to the Commissioner an amount not exceeding double the amount
        of-

   (c)  if sales tax was payable in respect of the transaction, act or
        operation-that tax; or

   (d)  if no sales tax was so payable-the tax that would have been payable if
        a certificate had not been quoted in respect of the transaction, act
        or operation.

"(9) A person whose certificate is surrendered and cancelled under this
section continues to be bound by the conditions subject to which the
certificate was issued.".