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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 time limited to the period applied for or ninety days from the effective date, with a discretionary extension by the proper officer. Applicants must make an advance tax deposit equal to their estimated liability for the registration period, and additional deposits if an extension is obtained. Deposits are credited to the electronic cash ledger and utilised under the statutory mechanism for application of deposited tax.</description>
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      <description>Registration certificates for casual and non-resident taxable persons are time limited to the period applied for or ninety days from the effective date, with a discretionary extension by the proper officer. Applicants must make an advance tax deposit equal to their estimated liability for the registration period, and additional deposits if an extension is obtained. Deposits are credited to the electronic cash ledger and utilised under the statutory mechanism for application of deposited tax.</description>
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