Taxation Laws Amendment Act (No. 1) 1998 (16 of 1998)

Schedule 2   Amendment of the Sales Tax Assessment Act 1992

5   At the end of section 21

Add:

(4) Part 7A goods that have been the subject of a taxable dealing are taken not to have passed through a taxing point if the Commissioner believes that:

(a) tax has not been paid, and is unlikely to be paid, in respect of the dealing; and

(b) the person who is liable to pay that tax does not intend to pay the tax; and

(c) at the time of the dealing the taxpayer referred to in subsection (1) or (2) was aware, or could reasonably have been expected to be aware, that the tax had not been paid and was unlikely to be paid.