Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 11

11.(1) This section sets out the 3 situations in which a person is taken to
have borne tax on goods.

(2) A person is taken to have borne tax on goods if the person has become
liable to tax on an assessable dealing with the goods. However, the tax for
which the person has become liable is not counted to the extent to which it
has been the basis of a credit entitlement.

(3) A person is taken to have borne tax on goods if the person purchased the
goods for a price that included tax. However, the amount of tax borne is to be
reduced by any amount of the tax included in that price that has been refunded
or credited to the person.

(4) A person is taken to have borne tax on goods if the person was the
customer for an AD4a delivery of the goods and did not quote for the delivery.