SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 2 - Exemptions

Subdivision D - Exemptions based on export

SECTION 31 (Repealed by 101 of 2006)   PACKING AOU IF CONTAINER AND CONTENTS INTENDED FOR EXPORT  

31    A packing AOU is not taxable if, at the time of the AOU:

(a)  the applier has the intention of exporting the container with the property that, immediately after the AOU, will be its contents; or

(b)  if the packing AOU is on behalf of a person other than the applier - the applier expects that the other person will export the container with those contents.