Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 10

10.(1) This section applies to particular goods if:

   (a)  the first AOU in Australia of the goods consists of granting a lease
        of the goods; and

   (b)  the intended export or actual export of the goods after the grant had
        either of the following results:

        (i)    the grant of the lease was exempted by section 32; or

        (ii)   the lessor became entitled to a credit under CR19; and

   (c)  the goods are later imported (after having been exported).

(2) In applying the sales tax law at or after the time of that importation,
the goods are not taken to be Australian-used goods only because of the AOU
referred to in paragraph (1)(a).