Sales Tax Assessment Amendment Act 1997 (140 of 1997)

Schedule 1   Amendment of the Sales Tax Assessment Act 1992

5   After section 110(5)

Insert:

(5A) For the purposes of paragraph (3)(e), information relating to goods means the following:

(a) the identity of parties to dealings with the goods;

(b) the amount for which the goods are sold;

(c) the taxable value of the goods;

(d) the amount of tax paid, or payable, in respect of the goods and the identity of the person liable for the tax;

(e) details of any credits to which a person is entitled in respect of the goods and the identity of that person.