Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 32

32. Section 7 of the Principal Act is repealed and the following section is
substituted: Entries

"7. Where-

   (a)  goods are entered for home consumption by a person as described in
        sub-section 4 (1); and

   (b)  the entry is of a kind referred to in sub-section 2B (1), the person
        shall, at the time of the entry, lodge with a Collector, at the place
        at which the person is required, under section 36 or 37 of the
        Customs Act, to give an entry under that section, an entry for the
        purposes of this Act in a form approved by the Commissioner.".