Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8WAB

    In this Subdivision:

"electronic sales suppression tool" means a device, software program or other thing, a part of any such thing, or a combination of any such things or parts, that meets the following conditions:

  (a)   it is capable of falsifying, manipulating, hiding, obfuscating, destroying, or preventing the creation of, a record that:

  (i)   an entity is required by a taxation law to keep or make; and

  (ii)   is, or would be, created by a system that is or includes an electronic point of sale system;

  (b)   a reasonable person would conclude that one of its principal functions is to falsify, manipulate, hide, obfuscate, destroy, or prevent the creation of, such records.

"right to use" includes right to possess.

"supply" has the meaning given by section   9 - 10 of the A New Tax System (Goods and Services Tax) Act 1999 .