Commonwealth Numbered Acts

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SALES TAX ACT (No. 11B) 1985 No. 181, 1985 - SECT 7

Tax other than duty of excise or customs
7. This Act does not impose sales tax to the extent that, in doing so, it
would be -

   (a)  a law imposing duties of excise; or

   (b)  a law imposing duties of customs, within the meaning of section 55 of
        the Constitution. 


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