Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 32

32. A lease AOU is not taxable if:

   (a)  the lessee gives evidence to the lessor of the lessee's intention to
        export the goods before using them; or

   (b)  the lease agreement requires the lessor to export the goods before
        they are used. The evidence referred to in paragraph (a) must be given
        at or before the time the lease is granted, and in a form approved by
        the Commissioner.