SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 15C (Repealed by 101 of 2006)   ELIGIBLE REPAIR GOODS  

15C(1)  [Interpretation]  

Goods are eligible repair goods if:

(a)  the goods are parts that are used by a person ( ``the claimant'' ) exclusively in the repair, renovation or reconditioning of Australian-used goods owned by the claimant; and

(b)  as a result of that use, the goods become an integral part of the Australian-used goods; and

(c)  after the goods become an integral part of the Australian-used goods, property in the Australian-used goods passes under a contract from the claimant to another person ( ``the exemption user'' ); and

(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).

15C(2)  [Declaration requirements]  

The declaration referred to in subparagraph (1)(d)(ii) is a declaration that either:

(a)  the Australian-used goods; or

(b)  if the claimant has used the Australian-used goods as parts exclusively in the repair, renovation or reconditioning of other Australian-used goods so as to become an integral part of those other goods - those other goods;

are for use by the exemption user so as to satisfy one or more of exemption Items 1, 2, 18, 23, 28, 29, 33, 35, 36 and 38.

15C(2A)  [Declaration to be signed by taxpayer]  

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.

15C(3)  [Operative time]  

The time when the goods become eligible repair goods is the later of the time when property in the Australian-used goods passes to the exemption user and the time when the exemption user gives the declaration to the claimant.