SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 9A (Repealed by 101 of 2006)   EXPORT ALTERATION GOODS: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''  

9A(1)  [Application]  

This section applies to Australian-used goods if:

(a)  the export of the goods gave rise to a CR23 credit in relation to the goods or goods that became an integral part of the goods; and

(b)  the goods are later imported.

9A(2)  [Goods not taken to be ``Australian-used goods'']  

In applying the sales tax law at or after the time of the importation, the goods are not taken to be Australian-used goods only because of an AOU of the goods that happened before they were exported as mentioned in paragraph (1)(a).