Taxation Laws Amendment Act (No. 2) 1993 (18 of 1993)
PART 6 AMENDMENT OF THE SALES TAX ASSESSMENT ACT 1992
Division 2 Amendments relating to contents of containers
69 Taxable dealing with goods that are the contents of a container
Section 35 of the Principal Act is amended by omitting subsection (4) and substituting the following subsection:
"(4) This section does not apply if the container is a shipping container covered by exemption Item 60.".