SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 82 Standard grounds for quoting registration number

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 82

82.(1) A registered person ("the quoter") may quote a registration number for
a dealing with goods if, at the time of quoting, the quoter has the intention
of dealing with the goods in any of the following ways:

   (a)  selling the goods by wholesale, or by indirect marketing sale, while
        the goods are in Australia;

   (b)  selling the goods, by any kind of sale, while they are in Australia
        (this ground is available only if the quoter is mainly a wholesaler at
        the time of quoting);

   (c)  selling the goods to any registered person who quotes for the sale;

   (d)  selling the goods, while they are in Australia, to a particular
        unregistered person who has quoted an exemption declaration for the
        sale;

   (e)  selling the goods in circumstances that will be exempted by
        section 30;

   (f)  using the goods so as to satisfy an exemption Item that is in force at
        the time of quoting;

   (g)  granting an eligible long-term lease, an eligible short-term lease or
        a lease that will be exempted by section 32;

   (h)  using the goods exclusively as mentioned in subsection 15A(3) or (4),
        while the goods are covered by an agreement under that subsection.

(2) For the purposes of paragraph (1)(b), the quoter is mainly a wholesaler at
the quoting time only if:

   (a)  wholesale sales and indirect marketing sales account for more than
        half of the total value of all sales of assessable goods by the quoter
        during the 12 months ending at the quoting time; or

   (b)  the quoter has an expectation (based on reasonable grounds) that
        wholesale sales and indirect marketing sales will account for more
        than half of the total value of all sales of assessable goods by
        the quoter during the 12 months starting at the quoting time. For this
        purpose, the value of a sale of goods is the price for which the goods
        are sold.

(3) The quoter may also quote a registration number for a dealing with goods
("the current goods") if:

   (a)  at the time of quoting, the quoter has the intention that:

        (i)    the current goods will be applied to the quoter's own use in a
               way that results in them becoming a container for other
               property; and

        (ii)   immediately after that application to own use, the contents of
               the current goods will consist wholly of assessable goods (or
               assessable goods and their containers); and

   (b)  at the time of quoting:

        (i)    the quoter has the intention of exporting the current goods
               with those contents; or

        (ii)   if the contents are to be packed on behalf of another
               person-the quoter expects that the other person will export
               the current goods with those contents. (The subsection (3)
               quoting ground would be available, for example, to a registered
               manufacturer when purchasing boxes to be used to pack the
               manufacturer's products that are to be exported.)