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SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 6
Offshore installations: modified meaning of "Australia", "export" and "import"
6.(1) An installation (within the meaning of the Customs Act) that is deemed
by section 5C of the Customs Act to be part of Australia is also taken to be
part of Australia for the purposes of the sales tax law.
(2) Goods (within the meaning of the Customs Act) that are deemed by section
49B of the Customs Act to be imported at a particular time are also taken to
be imported at that time for the purposes of the sales tax law.
(3) Goods (within the meaning of the Customs Act) that are deemed by section
126A or 126B of the Customs Act to be exported at a particular time are also
taken to be exported at that time for the purposes of the sales tax law.
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