SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 1 - General rules for taxability

Subdivision A - Taxing assessable dealings

SECTION 17 (Repealed by 101 of 2006)   SALE TIME BROUGHT FORWARD IF PURCHASER USES THE GOODS BEFORE TITLE PASSES  

17(1)  [Application]  

This section applies to an assessable dealing that consists of a sale, if the purchaser uses the goods after the time when the contract is made but before the time when title is to pass to the purchaser under the contract.

17(2)  [Time of sale]  

The time when the purchaser first so uses the goods is taken to be the time of the sale for the purposes of the sales tax law.