SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 2 - GENERAL DEFINITIONS
SECTION 10 (Repealed by 101 of 2006) LEASED GOODS EXPORTED BEFORE BEING USED: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS'' 10(1) [Application] This section applies to particular goods if: (a) the first AOU in Australia of the goods consists of granting a lease of the goods; and (b) the intended export or actual export of the goods after the grant had either of the following results:(i) the grant of the lease was exempted by section 32; or
(ii) the lessor became entitled to a credit under CR19; and(c) the goods are later imported (after having been exported). 10(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 the AOU referred to in paragraph (1)(a).
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