Licences to deal in stamps
258 Licences to deal in stamps
The Commissioner may, on any terms and conditions he or she determines, grant a licence to a person to sell stamps.
The licence must include the name and address of the licensee.
The Commissioner may sell stamps to a licensee at the commission discount determined by the Commissioner.
The Commissioner may re-purchase any stamps sold to a licensee if the licensee no longer requires them.
The Commissioner may cancel a licence granted under this section at any time by giving notice of the cancellation to the licensee.
A person who is not licensed under this section must not sell or deal in stamps.
- 20 penalty units.
Note to s. 258(6) inserted by No. 13/2013 s. 56(3).
Note
Section 130A of the Taxation Administration Act 1997 applies to an offence against this subsection.
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