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    <title>Special provisions relating to casual taxable person and non-resident taxable person.</title>
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    <description>Registration certificates for casual and non-resident taxable persons are valid only for the period applied for or a short statutory term, with commencement of taxable supplies contingent on issuance. Applicants must make an advance tax deposit equal to estimated liability for the registration period and, if an extension is granted, an additional deposit for the extended period. Deposits are credited to the electronic cash ledger and utilised under the prescribed ledger utilisation mechanism.</description>
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      <description>Registration certificates for casual and non-resident taxable persons are valid only for the period applied for or a short statutory term, with commencement of taxable supplies contingent on issuance. Applicants must make an advance tax deposit equal to estimated liability for the registration period and, if an extension is granted, an additional deposit for the extended period. Deposits are credited to the electronic cash ledger and utilised under the prescribed ledger utilisation mechanism.</description>
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