SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 1 - General rules for taxability

Subdivision B - Assessable dealings

SECTION 23 (Repealed by 101 of 2006)   LOCAL ENTRY OF IMPORTED GOODS (AD10)  

23(1)  [Application of section]  

Table 2 sets out the situations that amount to a local entry of imported goods for the purposes of the sales tax law. The rest of this section deals with situations involving the withdrawal of a customs entry, or multiple local entries of the same goods.

23(2)  [Effect of withdrawal of a customs entry]  

The withdrawal of the customs entry underlying a formal local entry ( ``the earlier local entry'' ) usually has the effect that the earlier local entry is taken never to have happened. However, if:

(a)  there is a later formal local entry after the withdrawal; and

(b)  the tax on that later entry would be less than the tax on the earlier local entry;

then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened.

23(3)  [Formal local entry happens after deemed local entry]  

If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened.

23(4)  [Deemed local entry happens after formal local entry]  

If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened.

23(5)  [Interpretation]  

In this section:

``customs entry'' means an entry for home consumption under the Customs Act;

``deemed local entry'' means a local entry that is not a formal local entry;

``formal local entry'' means a local entry covered by LE1 or LE2 in Table 2.