Commonwealth Numbered Acts

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SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 27

Exemption if purchaser/customer quotes
27.(1) A sale is not taxable if the purchaser quotes for the sale at or before
the time of the sale.

(2) An AD4a delivery is not taxable if the customer quotes for the delivery at
or before the time of the delivery. 


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