SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 10A (Repealed by 101 of 2006)   TRADEX SCHEME GOODS: AFFECTS MEANING OF AUSTRALIAN-USED GOODS  

10A(1)  [Application]  

This section applies to goods if they were tradex scheme goods and are no longer tradex scheme goods.

10A(2)  [Goods not taken to be ``Australian-used goods'']  

In applying the sales tax law at or after the time such a circumstance occurs, or the goods are exported, the goods are not taken to be Australian-used goods only because of an AOU of the goods that happened during the period:

(a)  starting when the goods became tradex scheme goods; and

(b)  ending when the goods ceased to be tradex scheme goods.