Sales Tax Assessment Amendment Act 1997 (140 of 1997)
Schedule 1 Amendment of the Sales Tax Assessment Act 1992
4 At the end of subsection 110(3)
Add:
(e) the disclosure of information relating to goods to which section 15A of theSales Tax (Exemptions and Classifications) Act 1992 applies:
(i) by a person authorised by the Commissioner or a Deputy Commissioner; and
(ii) to a State or Territory officer for the purpose of that person administering an arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of such goods.
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