Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT (No. 2) 1985 No. 144, 1985 - SECT 23

23. (1) Where -

   (a)  before the commencing day, a person purchased goods or entered goods
        for home consumption;

   (b)  the person -

        (i)    being a registered person, did not quote a certificate in
               respect of the purchase or entry and was neither required nor
               permitted so to quote that certificate; or

        (ii)   not being a registered person, but being required to be
               registered, would, if the person had been a registered person,
               have been neither required nor permitted to quote a certificate
               in respect of the purchase or entry; and

   (c)  on or after the commencing day, the person sells the goods by retail,
        then, for the purposes of the laws relating to sales tax, that sale by
        retail shall be deemed to have been made immediately before the
        commencing day.

(2) In this section -

   (a)  a reference to a person selling goods by retail does not include a
        reference to a person selling goods under an indirect marketing
        arrangement within the meaning of sub-section 3 (4A) of the Sales Tax
        Assessment Act (No. 1) 1930; and

   (b)  a reference to the commencing day is a reference to 20 September 1985.