SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 3 - LIABILITY TO TAX
Division 1 - General rules for taxability
Subdivision A - Taxing assessable dealings
SECTION 17 (Repealed by 101 of 2006) SALE TIME BROUGHT FORWARD IF PURCHASER USES THE GOODS BEFORE TITLE PASSES 17(1) [Application] This section applies to an assessable dealing that consists of a sale, if the purchaser uses the goods after the time when the contract is made but before the time when title is to pass to the purchaser under the contract. 17(2) [Time of sale] The time when the purchaser first so uses the goods is taken to be the time of the sale for the purposes of the sales tax law.
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