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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 valid for the period applied for or a limited statutory period from the effective date; supplies may only begin after issuance. The proper officer may grant a limited extension on sufficient cause. Applicants must deposit advance tax equal to estimated liability for the registration period, and if extended must deposit additional estimated tax for the extension. Deposits are credited to the applicant&#039;s electronic cash ledger and are utilisable under the rules governing ledger use.</description>
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      <description>Registration for casual and non-resident taxable persons is valid for the period applied for or a limited statutory period from the effective date; supplies may only begin after issuance. The proper officer may grant a limited extension on sufficient cause. Applicants must deposit advance tax equal to estimated liability for the registration period, and if extended must deposit additional estimated tax for the extension. Deposits are credited to the applicant&#039;s electronic cash ledger and are utilisable under the rules governing ledger use.</description>
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