SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 3 How the sales tax law applies to things outside Australia and things happening before commencement

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SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 3

How the sales tax law applies to things outside Australia and things happening before commencement

3.(1) The sales tax law extends to acts, omissions, matters and things outside
Australia (except where a contrary intention appears).

(2) The sales tax law applies to acts and omissions happening before or after
the commencement of this Act (except where there is an express statement to
the contrary).

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