SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 2 - Exemptions

Subdivision B - Exemptions based on quoting

SECTION 27 (Repealed by 101 of 2006)   EXEMPTION IF PURCHASER/CUSTOMER QUOTES  

27(1)  [Sale not taxable]  

A sale is not taxable if the purchaser quotes for the sale at or before the time of the sale.

27(2)  [AD4a delivery not taxable]  

An AD4a delivery is not taxable if the customer quotes for the delivery at or before the time of the delivery.

27(3)  [Part 7A goods]  

Subsections (1) and (2) do not apply if the quote is not effective because of section 91S.