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SALES TAX AMENDMENT (TRANSITIONAL) ACT 1992 No. 118, 1992 - SECT 8
Container component not included under the new law if container already taxed under the old law
8. For the purposes of section 35 of the new Assessment Act, a container that
has been taxed under the old law is to be taken to have been the subject of a
taxable dealing under the new law.
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