Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 20

20.(1) A sale of assessable goods is an indirect marketing sale if it is a
retail sale made by a person ("the marketer") who is not the manufacturer of
the goods and the sale is made:

   (a)  under an arrangement that provides for the sale of the goods to be
        made by a person who is acting for the marketer but is not an employee
        of the marketer; or

   (b)  from premises that:

        (i)    are used, mainly for making retail sales of goods, by a person
               or persons other than the marketer; and

        (ii)   are held out to be premises of, or premises used by, the other
               person or persons.