SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 2 - Exemptions

Subdivision E - Miscellaneous exemptions

SECTION 33 (Repealed by 101 of 2006)   EXEMPTION FOR LOCAL ENTRY IF GOODS HAVE BEEN TAXED WHILE IN BOND  

33    A local entry is not taxable if the taxpayer or anyone else became liable to tax on a previous assessable dealing with the goods while they were in bond or under the control of the Customs.