SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 1 - PRELIMINARY

SECTION 3 (Repealed by 101 of 2006)   HOW THE SALES TAX LAW APPLIES TO THINGS OUTSIDE AUSTRALIA AND THINGS HAPPENING BEFORE COMMENCEMENT  

3(1)  [Application outside Australia]  

The sales tax law extends to acts, omissions, matters and things outside Australia (except where a contrary intention appears).

3(2)  [Law applies before and after commencement]  

The sales tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary).