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SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 37
Refunds of tax on rejected goods
37. Section 11B of the Principal Act is amended-
(a) by inserting in paragraph (a) "and entered for home consumption" after
"imported";
(b) by omitting from paragraph (d) "duty of Customs" (wherever occurring)
and substituting "customs duty"; and
(c) by omitting from sub-paragraph (d) (ii) "importation of the goods"
(wherever occurring) and substituting "entry of the goods for home
consumption".
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