Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT (No. 2) 1985 No. 144, 1985 - SECT 9

9. Section 9 of the Principal Act is amended by omitting paragraph (1) (a) and
substituting the following paragraphs:

"(a) where neither paragraph (aa) nor (b) applies - at the time when the goods
are entered for home consumption;

"(aa) where the goods are entered for home consumption in the manner referred
to in paragraph 2B (1) (b) before the goods are imported - at the time when
the goods are imported; or".