SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

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Division 2 - Exemptions

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Subdivision D - Exemptions based on export

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SECTION 31 (Repealed by 101 of 2006)   PACKING AOU IF CONTAINER AND CONTENTS INTENDED FOR EXPORT  

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31    A packing AOU is not taxable if, at the time of the AOU:

(a)  the applier has the intention of exporting the container with the property that, immediately after the AOU, will be its contents; or

(b)  if the packing AOU is on behalf of a person other than the applier - the applier expects that the other person will export the container with those contents.

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History

S 31 substituted by No 150 of 1992, s 11, effective 11 December 1992. S 31 formerly read:

A packing AOU is not taxable if:

(a)  immediately after the AOU, the contents of the container consist wholly of assessable goods, or of assessable goods and their containers; and

(b)  at the time of the AOU:

(i) the applier has the intention of exporting the container with those contents; or

(ii) if the applier packed the contents on behalf of another person - the applier expects that the other person will export the container with those contents.

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