SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 2 - Exemptions

Subdivision A - Exemptions based on exemption Items

SECTION 24 (Repealed by 101 of 2006)   EXEMPTION IF EXEMPTION ITEM IS UNCONDITIONALLY SATISFIED  

24    An assessable dealing is not taxable if:

(a)  the goods are covered by an exemption Item that is in force at the time of the dealing; and

(b)  all the requirements of that Item have been met at or before the time of the dealing.