Commonwealth Numbered Acts

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

15B. If:
(a) a person grants a lease ("the trial-lease"), or makes a loan, of
assessable goods to another person ("the trial user"); and

   (b)  immediately after the end of the trial-lease or the loan, the person
        sells the goods, or leases them for at least the remainder of the
        statutory period, to the trial user; and

   (c)  the trial user, at or before the end of the trial-lease or the loan,
        gives evidence to the person, in a form approved by the Commissioner,
        of the trial user's use or intended use of the goods during
        the trial-lease or the loan and the remainder of the statutory period
        so as to satisfy an exemption Item; then the sale or the second lease
        in paragraph (b) is a post-trial sale or post-trial lease, as the case
        may be.