SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 3 - LIABILITY TO TAX
Division 2 - Exemptions
Subdivision B - Exemptions based on quoting
SECTION 27 (Repealed by 101 of 2006) EXEMPTION IF PURCHASER/CUSTOMER QUOTES 27(1) [Sale not taxable] A sale is not taxable if the purchaser quotes for the sale at or before the time of the sale. 27(2) [AD4a delivery not taxable] An AD4a delivery is not taxable if the customer quotes for the delivery at or before the time of the delivery. 27(3) [Part 7A goods] Subsections (1) and (2) do not apply if the quote is not effective because of section 91S.
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