Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Bill

  • enacted
323 Section 51B amended (Persons treated as registered)

Replace section 51B(1)(b) with:


if goods are supplied by a sale to which section 5(2) applies,—


the person selling the goods, if the requirements of section 5(2)(a) and (b) are not met and subparagraph (ii) does not apply; or


the person whose goods are sold, if the person provides to the person selling the goods a statement that does not meet the requirements of section 5(2)(a):