Commonwealth Numbered Acts

SALES TAX ASSESSMENT (No. 2) AMENDMENT ACT 1978 No. 198, 1978 - SECT 5

5. Section 5 of the Principal Act is repealed and the following section
substituted: Liability for tax
''5. Where a person (being a registered person or a person required to be
registered) who has purchased goods manufactured in Australia from the
manufacturer of the goods sells the goods to an unregistered person or to a
registered person who has not quoted his certificate in respect of that
purchase, sales tax shall be paid by the first-mentioned person.''.