SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 1 - General rules for taxability

Subdivision B - Assessable dealings

SECTION 21 (Repealed by 101 of 2006)   UNTAXED-GOODS SALE (AD2e AND AD12e) OR AOU (AD3a AND AD13a)  

21(1)  [Retail sale of goods]  

A retail sale of goods by a taxpayer is an untaxed-goods sale unless:

(a)  the taxpayer obtained the goods under quote; or

(b)  the goods have previously passed through a taxing point; or

(c)  the sale is an indirect marketing sale.

21(2)  [Application to own use]  

A non-lease AOU in the course of any business, or any lease AOU, by a taxpayer is an untaxed-goods AOU unless:

(a)  the taxpayer obtained the goods under quote; or

(b)  the goods have previously passed through a taxing point.

21(3)  [Meaning of ``passed through a taxing point'']  

For the purposes of this section, goods are taken to have passed through a taxing point only if:

(a)  the goods have been the subject of a taxable dealing; or

(b)  the goods have been the subject of an assessable dealing that was exempted because of section 24 or 29 or because the taxpayer concerned could not be taxed or was entitled to an exemption arising outside the sales tax law.

21(4)  [Part 7A goods]  

Part 7A goods that have been the subject of a taxable dealing are taken not to have passed through a taxing point if the Commissioner believes that:

(a)  tax has not been paid, and is unlikely to be paid, in respect of the dealing; and

(b)  the person who is liable to pay that tax does not intend to pay the tax; and

(c)  at the time of the dealing the taxpayer referred to in subsection (1) or (2) was aware, or could reasonably have been expected to be aware, that the tax had not been paid and was unlikely to be paid.