SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 9 (Repealed by 101 of 2006)   GOODS SENT OVERSEAS FOR ALTERATION: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS''  

9(1)  [Application]  

This section applies if:

(a)  Australian-used goods have been exported for alteration; and

(b)  the goods are later imported, after having been altered outside Australia.

9(2)  [Goods not taken to be ``Australian-used goods'']  

In applying the sales tax law at or after the time of that importation, the goods are not taken to be Australian-used goods only because of an AOU of the goods that happened before they were taken or sent outside Australia for alteration.

9(3)  [``alteration'']  

In this section:

``alteration'' includes repair, renovation or upgrading.