Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1987 No. 42, 1987 - SECT 30

30. Where:
(a) at any time (in this section called the "relevant time") after 7.30 in the
evening, by standard time in the Australian Capital Territory, on 13 May 1987
and before 14 May 1987 a person entered into, performed or carried out a
transaction, act or operation (in this section called the "dealing") in
relation to goods; and

   (b)  the person entered into, performed or carried out the dealing at the
        relevant time for the purpose, or for purposes that included the
        purpose, of enabling any person to avoid liability to pay an amount,
        or part of an amount, of sales tax that would have been, or might
        reasonably be expected to have been, payable in relation to the
        dealing under the laws relating to sales tax if the dealing had been
        entered into, performed or carried out on 14 May 1987; then, for the
        purposes of those laws, the dealing shall be deemed to have been
        entered into, performed or carried out on 14 May 1987.