Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 23

23.(1) Table 2 sets out the situations that amount to a local entry of
imported goods for the purposes of the sales tax law. The rest of this section
deals with situations involving the withdrawal of a customs entry, or multiple
local entries of the same goods.

(2) The withdrawal of the customs entry underlying a formal local entry
("the earlier local entry") usually has the effect that the earlier local
entry is taken never to have happened. However, if:

   (a)  there is a later formal local entry after the withdrawal; and

   (b)  the tax on that later entry would be less than the tax on the earlier
        local entry; then the earlier local entry is taken never to have been
        extinguished and the later entry is taken never to have happened.

(3) If a formal local entry happens after a deemed local entry, the formal
local entry is taken never to have happened.

(4) If a deemed local entry happens after a formal local entry, the formal
local entry is taken never to have happened.

(5) In this section:

"customs entry" means an entry for home consumption under the Customs Act;

"deemed local entry" means a local entry that is not a formal local entry;

"formal local entry" means a local entry covered by LE1 or LE2 in Table 2.