SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS

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History

Pt 7A (comprising s 91A to s 91ZF) inserted by No 16 of 1998, Sch 2 item 23, effective 16 April 1998. See also the history note for Div 3 and 4.

Division 1 - Purpose, overview and interpretation

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SECTION 91C (Repealed by 101 of 2006)   MEANING OF PART 7A GOODS  

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91C(1)  [Interpretation]  

``Part 7A goods'' are goods that, if imported, would be covered by a description and corresponding tariff classification specified in the following table:

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History

S 91C amended by No 33 of 1999, s 3 and Sch 2 item 7, effective 14 May 1999 by substituting the table. The table formerly read:

91C(2)  [Prescribed goods]  

Goods are also ``Part 7A goods'' if they are prescribed for the purposes of this subsection.

91C(3)  [Excluded goods]  

However, goods are not ``Part 7A goods'' if they are prescribed for the purposes of this subsection.

91C(4)  [Definition]  

In subsection (1):

``tariff classification'' means the tariff classification under which the goods are classified for the purposes of the Customs Tariff Act 1995.

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