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

157   Eligible repair goods

Section 15C of the Principal Act is amended:

(a) by omitting paragraph (1)(d) and substituting the following paragraph:
          

"(d) the exemption user gives the claimant:

(i) a declaration that the exemption user is an always-exempt person; or

(ii) a declaration under subsection (2).";

(b) by omitting from subsection (2) "paragraph (1)(d)" and substituting "subparagraph (1)(d)(ii)";
          

(c) by omitting the second sentence of subsection (2);
          

(d) by inserting after subsection (2) the following subsection:
          

"(2A) A declaration under subparagraph (1)(d)(i) or subsection (2) must be in writing in a form approved by the Commissioner and signed by the exemption user.".