SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 3 - Taxable value

Subdivision B - Additions to taxable value

SECTION 37 (Repealed by 101 of 2006)   ASSESSABLE DEALING WITH GOODS IN BOND  

37    If a taxable dealing happens while the goods are in bond or otherwise subject to the control of the Customs, the taxable value is increased by the amount of customs duty or excise duty to which the goods would have been subject if they had been entered for home consumption under the Customs Act or the law relating to excise (as the case requires) at the time of the taxable dealing.