Sales Tax Assessment Amendment Act 1997 (140 of 1997)

Schedule 1   Amendment of the Sales Tax Assessment Act 1992

4   At the end of subsection 110(3)

Add:

(e) the disclosure of information relating to goods to which section 15A of theSales Tax (Exemptions and Classifications) Act 1992 applies:

(i) by a person authorised by the Commissioner or a Deputy Commissioner; and

(ii) to a State or Territory officer for the purpose of that person administering an arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of such goods.