SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 15B (Repealed by 101 of 2006)   POST-TRIAL SALE OR POST-TRIAL LEASE  

15B(1)  [Interpretation]  

A sale by a person ( ``the claimant'' ) is a post-trial sale and a lease by a person (also ``the claimant'' ) is a post-trial lease if:

(a)  the sale or lease occurs after one or more exempt trial-leases or exempt trial-loans in relation to the goods; and

(b)  in the case of a lease - the lease is for the remainder of the statutory period; and

(c)  the purchaser or lessee, at or before the time of the sale or lease, gives evidence to the claimant, in a form approved by the Commissioner, of the purchaser's or lessee's intended use of the goods during the remainder of the statutory period so as to satisfy an exemption Item; and

(d)  immediately before the first exempt trial-lease or exempt trial-loan the goods were assessable goods; and

(e)  in the period starting at the end of the exempt trial-lease or exempt trial-loan referred to in paragraph (d) and ending at the time of the sale or lease:

(i) the goods were not sold by the claimant; and

(ii) any AOU of the goods was an exempt trial-lease or an exempt trial-loan.

15B(2)  [Definitions]  

In this section:

``exempt trial-lease'' means a lease of goods where, before the end of the lease, the person to whom the goods are leased gives evidence to the lessor, in a form approved by the Commissioner, that the lessee used, or intended to use, the goods during the lease so as to satisfy an exemption Item;

``exempt trial-loan'' means a loan of goods where, before the end of the loan, the person to whom the goods are lent gives evidence to the lender, in a form approved by the Commissioner, that the person used, or intended to use, the goods during the loan so as to satisfy an exemption Item.

15B(3)  [Demonstration of goods]  

A reference in subsection (1) or (2) to a loan includes a reference to a demonstration, and, in relation to a demonstration, a reference in that subsection to use of goods by a person includes use by another person demonstrating the goods to the person.