SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 15 (Repealed by 101 of 2006)   MEANING OF ``OBTAIN GOODS UNDER QUOTE'' ETC.  

15(1)  [Application]  

This section sets out the circumstances in which goods are taken to be obtained by a person under quote.

15(2)  [Goods purchased under quote]  

A person purchases goods under quote if the person quotes on the purchase of the goods, and either:

(a)  the sale is an assessable dealing by the seller that is exempted from tax only because of the quote; or

(b)  on the basis of the quote, the seller agrees to exclude tax from the price of the goods.

15(3)  [Goods locally entered under quote]  

A person locally enters goods under quote if the person quotes on the local entry of the goods and the local entry is exempted from tax only because of the quote.

15(4)  [Goods obtained under quote]  

A person obtains goods under quote if:

(a)  the person purchases, or locally enters, the goods under quote as described in subsections (2) and (3); or

(b)  the person quotes on a customs dealing with the goods and the dealing is exempted from tax only because of the quote; or

(c)  the person is the customer for an AD4a delivery and:

(i) the delivery is exempted from tax only because of the quote; or

(ii) on the basis of the quote, the manufacturer agrees to exclude tax from a charge made by the manufacturer for the manufacture of the goods; or

(d)  the person has obtained a CR2 credit or a CR2A credit for tax borne on a dealing with the goods.