SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 26 Exemption for lease AOU if lease is an eligible long-term lease or an eligible short-term lease

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SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 26

Exemption for lease AOU if lease is an eligible long-term lease or an eligible short-term lease

26. A lease AOU is not taxable if:

   (a)  the lease is an eligible long-term lease; or

   (b)  the lease is an eligible short-term lease and the exempt percentage
        specified in the agreement under subsection 15A(2) is 100%.

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