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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 a casual taxable person and a non-resident taxable person is limited to the period stated in the application or a prescribed short validity; supplies are permitted only after issuance of the certificate. Applicants must remit an advance deposit of tax equal to estimated liability for the registration period, and any extension requires an additional deposit. Deposits are credited to the electronic cash ledger and utilised under the prescribed mechanism.</description>
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      <description>Registration for a casual taxable person and a non-resident taxable person is limited to the period stated in the application or a prescribed short validity; supplies are permitted only after issuance of the certificate. Applicants must remit an advance deposit of tax equal to estimated liability for the registration period, and any extension requires an additional deposit. Deposits are credited to the electronic cash ledger and utilised under the prescribed mechanism.</description>
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