SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 2 - Exemptions

Subdivision D - Exemptions based on export

SECTION 32 (Repealed by 101 of 2006)   LEASE AOU OF GOODS INTENDED FOR EXPORT  

32    A lease AOU is not taxable if:

(a)  the lessee gives evidence to the lessor of the lessee's intention to export the goods before using them and, if the goods are Part 7A goods, one of the conditions in subsection 32A(1) is satisfied; or

(b)  the lease agreement requires the lessor to export the goods before they are used and, if the goods are Part 7A goods, one of the conditions in subsection 32A(1) is satisfied.

The evidence referred to in paragraph (a) must be given at or before the time the lease is granted, and in a form approved by the Commissioner.

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