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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 or non resident taxable person is valid for the period in the application or ninety days from the effective date, with a possible single extension for sufficient cause. Applicants must make an advance deposit of tax equal to their estimated liability for the registration period, and any additional deposit if an extension is sought. Deposits are credited to the electronic cash ledger and utilised under the ledger&#039;s usage rules.</description>
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      <description>Registration for a casual taxable person or non resident taxable person is valid for the period in the application or ninety days from the effective date, with a possible single extension for sufficient cause. Applicants must make an advance deposit of tax equal to their estimated liability for the registration period, and any additional deposit if an extension is sought. Deposits are credited to the electronic cash ledger and utilised under the ledger&#039;s usage rules.</description>
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