SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 3 - LIABILITY TO TAX
Division 2 - Exemptions
Subdivision B - Exemptions based on quoting
SECTION 28 (Repealed by 101 of 2006) EXEMPTION FOR CUSTOMS DEALING IF TAXPAYER QUOTES 28(1) [Customs dealing not taxable] A customs dealing is not taxable if the taxpayer quotes for the dealing at or before the time of the dealing. 28(2) [Part 7A goods] Subsection (1) does not apply if the quote is not effective because of section 91S.
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