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    <title>Special provisions relating to casual taxable person and non-resident taxable person.</title>
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    <description>Certificates for casual and non-resident taxable persons are valid only for the requested period or ninety days and supplies may commence only after issuance. The proper officer may extend the ninety days by up to ninety days for sufficient cause. Applicants must make an advance tax deposit equal to estimated tax for the registration period and, if extended, an additional deposit for the extension; deposits are credited to the electronic cash ledger and utilised as provided under section 49.</description>
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      <description>Certificates for casual and non-resident taxable persons are valid only for the requested period or ninety days and supplies may commence only after issuance. The proper officer may extend the ninety days by up to ninety days for sufficient cause. Applicants must make an advance tax deposit equal to estimated tax for the registration period and, if extended, an additional deposit for the extension; deposits are credited to the electronic cash ledger and utilised as provided under section 49.</description>
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