SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 2 - Exemptions

Subdivision A - Exemptions based on exemption Items

SECTION 25 (Repealed by 101 of 2006)   EXEMPTION FOR NON-LEASE AOU IF APPLIER INTENDS TO SATISFY EXEMPTION ITEM  

25    A non-lease AOU is not taxable if the applier, at the time of the AOU, intends to deal with the goods so as to satisfy an exemption Item that is in force at the time of the AOU.