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    <title>Special provisions relating to casual taxable person and non-resident taxable person.</title>
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    <description>Registration for casual and non-resident taxable persons is time-limited to the period applied for or a default statutory period, with supplies permitted only after certificate issuance; officers may grant a limited extension. Applicants must make an advance tax deposit equal to estimated liability for the registration period, and must deposit additional tax for any extension. Deposits are credited to the electronic cash ledger and utilised under the prescribed ledger rules.</description>
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      <description>Registration for casual and non-resident taxable persons is time-limited to the period applied for or a default statutory period, with supplies permitted only after certificate issuance; officers may grant a limited extension. Applicants must make an advance tax deposit equal to estimated liability for the registration period, and must deposit additional tax for any extension. Deposits are credited to the electronic cash ledger and utilised under the prescribed ledger rules.</description>
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