Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 31

31. A packing AOU is not taxable if:

   (a)  immediately after the AOU, the contents of the container consist
        wholly of assessable goods, or of assessable goods and their
        containers; and

   (b)  at the time of the AOU:

        (i)    the applier has the intention of exporting the container with
               those contents; or

        (ii)   if the applier packed the contents on behalf of another
               person-the applier expects that the other person will export
               the container with those contents.