Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 253

253. Section 9 of the Principal Act is amended by adding at the end thereof
the following sub-section:

"(2) Subject to this Act, sales tax is due and payable-

   (a)  in the case of goods to which paragraph (b) does not apply-at the time
        of the entry of those goods for home consumption as mentioned in
        sub-section (1); or

   (b)  in the case of goods the value for duty of which is, under sub-section
        4 (2), ascertained in accordance with the opinion of the
        Commissioner-the date specified in the notice referred to in the
        proviso to sub-section (1).".