Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 17

17.(1) This section applies to an assessable dealing that consists of a sale,
if the purchaser uses the goods after the time when the contract is made but
before the time when title is to pass to the purchaser under the contract.

(2) The time when the purchaser first so uses the goods is taken to be the
time of the sale for the purposes of the sales tax law.