SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 3 - LIABILITY TO TAX
Division 1 - General rules for taxability
Subdivision B - Assessable dealings
SECTION 23 (Repealed by 101 of 2006) LOCAL ENTRY OF IMPORTED GOODS (AD10) 23(1) [Application of section] Table 2 sets out the situations that amount to a local entry of imported goods for the purposes of the sales tax law. The rest of this section deals with situations involving the withdrawal of a customs entry, or multiple local entries of the same goods. 23(2) [Effect of withdrawal of a customs entry] The withdrawal of the customs entry underlying a formal local entry ( ``the earlier local entry'' ) usually has the effect that the earlier local entry is taken never to have happened. However, if: (a) there is a later formal local entry after the withdrawal; and (b) the tax on that later entry would be less than the tax on the earlier local entry; then the earlier local entry is taken never to have been extinguished and the later entry is taken never to have happened. 23(3) [Formal local entry happens after deemed local entry] If a formal local entry happens after a deemed local entry, the formal local entry is taken never to have happened. 23(4) [Deemed local entry happens after formal local entry] If a deemed local entry happens after a formal local entry, the formal local entry is taken never to have happened. 23(5) [Interpretation] In this section: ``customs entry'' means an entry for home consumption under the Customs Act; ``deemed local entry'' means a local entry that is not a formal local entry; ``formal local entry'' means a local entry covered by LE1 or LE2 in Table 2.
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