SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS

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Division 4 - Withholding of sales tax on dealings with Part 7A goods

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SECTION 91ZD (Repealed by 101 of 2006)   INTERPRETATION  

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91ZD(1)  [Meaning of ``government body'']  

In this Division:

``government body'' means the Commonwealth, a State, a Territory or an authority of the Commonwealth, a State or a Territory.

91ZD(2)  [Meaning of ``retailer'']  

For the purposes of this Division, a person is a ``retailer'' of particular Part 7A goods if:

(a)  the person is mainly a retailer in relation to the Part 7A goods; and

(b)  the person did not manufacture the Part 7A goods; and

(c)  the person will not use the Part 7A goods as raw materials in manufacturing.

91ZD(3)  [Meaning of ``mainly a retailer'']  

A person is ``mainly a retailer'' in relation to particular Part 7A goods if the person sells Part 7A goods and:

(a)  wholesale sales and indirect marketing sales of Part 7A goods do not account for more than half of the total value of all sales of Part 7A goods by the person during the 12 months ending at the time of the relevant dealing with the particular Part 7A goods; or

(b)  the person has an expectation (based on reasonable grounds) that wholesale sales and indirect marketing sales of Part 7A goods will not account for more than half of the total value of all sales of Part 7A goods by the person during the 12 months starting at the time of the relevant dealing with the particular Part 7A goods.

For this purpose, the value of a sale of goods is the price for which the goods are sold.

 

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