SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 2 - GENERAL DEFINITIONS
SECTION 9 (Repealed by 101 of 2006) GOODS SENT OVERSEAS FOR ALTERATION: AFFECTS MEANING OF ``AUSTRALIAN-USED GOODS'' 9(1) [Application] This section applies if: (a) Australian-used goods have been exported for alteration; and (b) the goods are later imported, after having been altered outside Australia. 9(2) [Goods not taken to be ``Australian-used goods''] In applying the sales tax law at or after the time of that importation, the goods are not taken to be Australian-used goods only because of an AOU of the goods that happened before they were taken or sent outside Australia for alteration. 9(3) [``alteration''] In this section: ``alteration'' includes repair, renovation or upgrading.
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