SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 11 - MISCELLANEOUS

Division 3 - Miscellaneous offences

SECTION 125 (Repealed by 101 of 2006)   SALES TAX MUST BE SPECIFIED ON INVOICE FOR WHOLESALE SALES  

125    A person who sells goods by wholesale at a price that includes tax that the person has or will become liable to pay on the goods must specify the amount of the tax on any invoice given to the purchaser.

Penalty: $2,000.