Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)
Part 4 AMENDMENT OF THE SALES TAX LAW
Division 7 Amendments relating to eligible repair goods
Sub-Division A Amendment of the Sales Tax Assessment Act 1992
156 General definitions
Section 5 of the Principal Act is amended by inserting the following definition:
" 'always-exempt person' means a person whose use of goods of whatever kind is always covered by an exemption Item, regardless of the way in which the goods are used by the person;".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
