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Section 17

Cessation of liability to be registered

of Sales Tax Act 2018

ActIn forceProvision 22 of 131
Section 17

(2)

A registered manufacturer shall not cease to be liable to be registered by virtue of subsection (1) where the Director General is satisfied that the reason the total sale value of all his taxable goods does not exceed the total sale value of taxable goods determined under subsection 12(1) is that in the period of twelve months referred to in subsection (1) he temporarily ceases manufacturing such taxable goods, or suspends manufacturing such taxable goods for a period of thirty days or more.

Read in full context — Sales Tax Act 2018 →