SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 3 - LIABILITY TO TAX
Division 2 - Exemptions
Subdivision D - Exemptions based on export
SECTION 32A (Repealed by 101 of 2006) CONDITIONS FOR PART 7A GOODS 32A(1) [Application] The following are the conditions for Part 7A goods (one of which must be satisfied): (a) the purchaser, or lessee, is accredited; (b) in the case of a purchase - the purchaser is not acquiring the goods for resale and satisfies the low export purchase value test (see subsections (2) and (3)) in relation to that sale; (c) the sale, or lease, is made in prescribed circumstances; (d) the seller, or lessor, satisfies the Commissioner that he or she was satisfied on reasonable grounds that paragraph (a), (b) or (c) applied. 32A(2) [Low export purchase values] For a person to satisfy the low export purchase value test in relation to a dealing (the ``current dealing'' ), the total of the value of: (a) the current dealing; and (b) all other acquisitions of Part 7A goods for which the person quoted, or which were not taxable because of section 30 or 32, in the 12 months before the current dealing; must be less than $6,000 or such other amount as is prescribed. 32A(3) [Expected future value] In addition, the person must have an expectation (based on reasonable grounds) that the total of the value of all acquisitions of Part 7A goods by the person in the 12 months after the current dealing for which the person will quote, or which will not be taxable because of section 30 or 32, will be less than $6,000 or such other amount as is prescribed. 32A(4) [Seller to obtain signed statement] For a person (the ``seller'' ) to be satisfied that another person (the ``purchaser'' ) satisfies the low export purchase value test in relation to a dealing, the seller must obtain from the purchaser a signed statement, in a form approved in writing by the Commissioner, that the purchaser satisfies the low purchase value test in relation to the dealing. 32A(5) [Penalty for false representation] A person must not, in relation to any dealing with goods, falsely represent that the person satisfies the low export purchase value test in relation to that dealing.Penalty: 50 penalty units.
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