SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 2 - Exemptions

Subdivision B - Exemptions based on quoting

SECTION 28 (Repealed by 101 of 2006)   EXEMPTION FOR CUSTOMS DEALING IF TAXPAYER QUOTES  

28(1)  [Customs dealing not taxable]  

A customs dealing is not taxable if the taxpayer quotes for the dealing at or before the time of the dealing.

28(2)  [Part 7A goods]  

Subsection (1) does not apply if the quote is not effective because of section 91S.