SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 1 - General rules for taxability

Subdivision B - Assessable dealings

SECTION 20 (Repealed by 101 of 2006) INDIRECT MARKETING SALE (AD2d AND AD12d)

20 A sale of assessable goods is an indirect marketing sale if it is a retail sale made by a person ( ``the marketer'' ) who is not the manufacturer of the goods and the sale is made:

(a) under an arrangement that provides for the sale of the goods to be made by a person who is acting for the marketer but is not an employee of the marketer; or

(b) from premises that:

(i) are used, mainly for making retail sales of goods, by a person or persons other than the marketer; and

(ii) are held out to be premises of, or premises used by, the other person or persons.

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