SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 1 - General rules for taxability

Subdivision B - Assessable dealings

SECTION 22 (Repealed by 101 of 2006)   DELIVERY OF CUSTOMER'S MATERIALS GOODS (AD4a)  

22(1)  [Manufacture of goods]  

This dealing involves assessable goods that are manufactured by a person, in the course of a business, for another person ( ``the customer'' ) wholly or partly out of materials that:

(a)  were supplied by the customer (or by someone else at the request of the customer); or

(b)  were purchased from the manufacturer by the customer (or by someone else at the request of the customer).

22(2)  [Delivery of goods]  

The dealing consists of the delivery of the goods either to the customer or to someone else at the direction of the customer or under an agreement to which the customer is a party.

22(3)  [``Materials'']  

In this section:

``materials'' includes exposed photographic film or cinematograph film that is to be processed or treated so as to produce a negative, transparency or film strip.