Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 24

24. An assessable dealing is not taxable if:

   (a)  the goods are covered by an exemption Item that is in force at the
        time of the dealing; and

   (b)  all the requirements of that Item have been met at or before the time
        of the dealing.