Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 15

15.(1) This section sets out the circumstances in which goods are taken to be
obtained by a person under quote.

(2) A person purchases goods under quote if the person quotes on the purchase
of the goods, and either:

   (a)  the sale is an assessable dealing by the seller that is exempted from
        tax only because of the quote; or

   (b)  on the basis of the quote, the seller agrees to exclude tax from the
        price of the goods.

(3) A person locally enters goods under quote if the person quotes on the
local entry of the goods and the local entry is exempted from tax only because
of the quote.

(4) A person obtains goods under quote if:

   (a)  the person purchases, or locally enters, the goods under quote as
        described in subsections (2) and (3); or

   (b)  the person quotes on a customs dealing with the goods and the dealing
        is exempted from tax only because of the quote; or

   (c)  the person is the customer for an AD4a delivery and:

        (i)    the delivery is exempted from tax only because of the quote; or

        (ii)   on the basis of the quote, the manufacturer agrees to exclude
               tax from a charge made by the manufacturer for the manufacture
               of the goods; or

   (d)  the person has obtained a CR2 credit for tax borne on a dealing with
        the goods.