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SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 25
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.
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