Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT (No. 2) 1985 No. 144, 1985 - SECT 17

17. Section 10 of the Principal Act is amended by omitting from subsection
(1) all the words from and including "those goods" and substituting the
following:

"those goods -

   (a)  have been either -

        (i)    sold by the defendant;

        (ii)   manufactured by the defendant and treated by the
defendant as stock for sale by retail;

        (iii)  applied by the defendant to the defendant's own use;

        (iv)   leased by the defendant to a lessee; or

        (v)    deemed to have been sold, as mentioned in sub-section
3 (2) of the Sales Tax Assessment Act (No. 10) 1985,
by the defendant; or

   (b)  being imported goods, have been entered for home consumption by the
        defendant as described in section 2B of the Sales Tax Assessment Act
        (No. 5) 1930, the plaintiff shall be entitled to judgment for the
        amount of sales tax stated in the certificate except in so far as the
        defendant proves that the whole or part of the sales tax so stated is
        not payable".