SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 11 (Repealed by 101 of 2006)   MEANING OF ``BORNE TAX'' AND ``TAX BORNE''  

11(1)  [Three situations of ``borne tax'']  

This section sets out the 3 situations in which a person is taken to have borne tax on goods.

11(2)  [Person liable to tax on an assessable dealing]  

A person is taken to have borne tax on goods if the person has become liable to tax on an assessable dealing with the goods. However, the tax for which the person has become liable is not counted to the extent to which it has been the basis of a credit entitlement.

11(3)  [Purchase price included tax]  

A person is taken to have borne tax on goods if the person purchased the goods for a price that included tax. However, the amount of tax borne is to be reduced by any amount of the tax included in that price that has been refunded or credited to the person.

11(4)  [AD4a delivery of goods]  

A person is taken to have borne tax on goods if the person was the customer for an AD4a delivery of the goods and did not quote for the delivery.