Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 46

46. After section 6 of the Principal Act the following section is inserted in
Part II: Tax not payable on certain goods

"6A. Where-

   (a)  but for this section, sales tax would be payable under this Act in
        respect of a sale of goods; and

   (b)  the sale is, under sub-section 2B (2) of the Sales Tax Assessment Act
        (No. 5) 1930, deemed to be an entry of the goods for home consumption
        for the purposes of that Act, then, notwithstanding anything contained
        in section 5, sales tax is not payable under this Act in respect of
        the sale.".