SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 10 (Repealed by 101 of 2006)   LEASED GOODS EXPORTED BEFORE BEING USED: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''  

10(1)  [Application]  

This section applies to particular goods if:

(a)  the first AOU in Australia of the goods consists of granting a lease of the goods; and

(b)  the intended export or actual export of the goods after the grant had either of the following results:

(i) the grant of the lease was exempted by section 32; or

(ii) the lessor became entitled to a credit under CR19; and

(c)  the goods are later imported (after having been exported).

10(2)  [Goods not taken to be ``Australian-used goods'']  

In applying the sales tax law at or after the time of that importation, the goods are not taken to be Australian-used goods only because of the AOU referred to in paragraph (1)(a).