SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7 - QUOTING

SECTION 83 (Repealed by 101 of 2006)   STANDARD GROUNDS FOR QUOTING EXEMPTION DECLARATION  

83(1)  [Unregistered person may quote exemption declaration]  

An unregistered person ( ``the quoter'' ) may quote an exemption declaration for a dealing with goods if, at the time of quoting, the quoter has the intention of dealing with the goods in any of the following ways:

(a)  using the goods so as to satisfy an exemption Item that is in force at the time of quoting;

(b)  selling the goods, while they are in Australia, to a particular person who has quoted for the sale;

(c)  granting an eligible long-term lease, an eligible short-term lease or a lease that will be exempted by section 32;

(ca)  using the goods exclusively as mentioned in subsection 15A(3) or (4), while the goods are covered by an agreement under that subsection;

(d)  selling the goods in circumstances that will be exempted by paragraph 30(1)(c).

83(2)  [Goods to be used as exported containers]  

The quoter may also quote an exemption declaration for a dealing with goods ( ``the current goods'' ) if:

(a)  at the time of quoting, the quoter has the intention that:

(i) the current goods will be applied to the quoter's own use in a way that results in them becoming a container for other property; and

(ii) immediately after that application to own use, the contents of the current goods will consist wholly of assessable goods (or assessable goods and their containers); and

(b)  at the time of quoting:

(i) the quoter has the intention of exporting the current goods with those contents; or

(ii) if the contents are to be packed on behalf of another person - the quoter expects that the other person will export the current goods with those contents. [The subsection (2) ground would be available, for example, to an unregistered manufacturer when purchasing boxes to be used to pack the manufacturer's products that are to be exported.]