Casual and non-resident taxable person registration: advance tax deposit required and certificate validity subject to limited extension.

Registration certificates for casual and non-resident taxable persons are valid for the applied period or ninety days and may be extended by the proper officer for up to a further ninety days. Applicants must make an advance deposit equal to their estimated tax liability for the registration period, and any extension requires an additional deposit. Deposits are credited to the electronic cash ledger and utilised under the applicable ledger provisions.

---

---

---