Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 21

21.(1) A retail sale of goods by a taxpayer is an untaxed-goods sale unless:

   (a)  the taxpayer obtained the goods under quote; or

   (b)  the goods have previously passed through a taxing point; or

   (c)  the sale is an indirect marketing sale.

(2) A non-lease AOU in the course of any business, or any lease AOU, by a
taxpayer is an untaxed-goods AOU unless:

   (a)  the taxpayer obtained the goods under quote; or

   (b)  the goods have previously passed through a taxing point.

(3) For the purposes of this section, goods are taken to have passed through a
taxing point only if:

   (a)  the goods have been the subject of a taxable dealing; or

   (b)  the goods have been the subject of an assessable dealing that was
        exempted because of section 24 or 29 or because the taxpayer concerned
        could not be taxed or was entitled to an exemption arising outside the
        sales tax law.