SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 2 - Exemptions

Subdivision D - Exemptions based on export

SECTION 30 (Repealed by 101 of 2006)   SALE OR AD4a OF GOODS INTENDED FOR EXPORT  

30(1)  [Sale intended for export not taxable]  

A sale is not taxable if:

(a)  the sale is made in accordance with the prescribed rules for export sales to a purchaser who is an eligible foreign traveller; or

(b)  the purchaser has given evidence to the seller of the purchaser's intention to export the goods (otherwise than as accompanied baggage) while they are still assessable goods and, if the goods are Part 7A goods, one of the conditions in subsection 32A(1) is satisfied; or

(c)  the contract of sale requires the seller to export the goods while they are still assessable goods and, if the goods are Part 7A goods, one of the conditions in subsection 32A(1) is satisfied.

30(2)  [AD4a delivery intended for export not taxable]  

An AD4a delivery is not taxable if:

(a)  the delivery is made in accordance with the prescribed rules for export sales to a customer who is an eligible foreign traveller; or

(b)  the customer has given evidence to the manufacturer of the customer's intention to export the goods (otherwise than as accompanied baggage) while they are still assessable goods and, if the goods are Part 7A goods, one of the conditions in subsection 32A(1) is satisfied.

30(3)  [Time and form of evidence]  

The evidence referred to in paragraph (1)(b) or (2)(b) must be given at or before the time of sale and in a form approved by the Commissioner.