Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part IV · Registration
20. Exemptions from registration
Feedback & support(1)
The Minister may, by order published in the Gazette, exempt any class of persons from registration under section 13 subject to such conditions as he deems fit.
Minister
Defined · s 2
“Minister” means the Minister charged with the responsibility for finance;
(2)
Notwithstanding that any person is exempted by virtue of subsection (1), such person may apply to be registered as a registered manufacturer and the provisions of this Act shall apply to such person.
registered manufacturer
Defined · s 2
“registered manufacturer” means a manufacturer registered under section 13 or 14;