Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 9

9.(1) This section applies if:

   (a)  Australian-used goods have been exported for alteration; and

   (b)  the goods are later imported, after having been altered outside
        Australia.

(2) In applying the sales tax law at or after the time of that importation,
the goods are not taken to be Australian-used goods only because of an AOU of
the goods that happened before they were taken or sent outside Australia for
alteration.

(3) In this section:

"alteration" includes repair, renovation or upgrading.