Victorian Current Acts Victorian Current Acts(1) The Commissioner may, on any terms and conditions he or she determines, grant a licence to a person to sell stamps.
(2) The licence must include the name and address of the licensee.
(3) The Commissioner may sell stamps to a licensee at the commission discount determined by the Commissioner.
(4) The Commissioner may re-purchase any stamps sold to a licensee if the licensee no longer requires them.
(5) The Commissioner may cancel a licence granted under this section at any time by giving notice of the cancellation to the licensee.
(6) A person who is not licensed under this section must not sell or deal in stamps.
Penalty: 20 penalty units.
Note to
s. 258(6) inserted by No. 13/2013 s. 56(3).
Note
Section 130A of the Taxation Administration Act 1997 applies to an offence against this subsection.