Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT (No. 2) 1985 No. 144, 1985 - SECT 24

24. Where -
(a) at any time (in this section referred to as the "relevant time") after
half past 4 o'clock in the afternoon, by standard time in the Australian
Capital Territory, on 19 September 1985 and before 20 September 1985 a person
entered into, performed or carried out a transaction, act or operation (in
this section referred to as 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 20 September 1985, then, for
        the purposes of those laws, the dealing shall be deemed to have been
        entered into, performed or carried out on 20 September 1985.