Commonwealth Numbered Acts

SALES TAX ASSESSMENT (No. 3) AMENDMENT ACT 1978 No. 199, 1978 - SECT 5

5. Section 5 of the Principal Act is repealed and the following section
substituted: Liability for tax
''5. Where goods manufactured in Australia are sold to a person (being an
unregistered person or a registered person who has not quoted his certificate
in respect of the purchase of the goods) by a registered person, or by a
person required to be registered, who was not the manufacturer of the goods
and did not purchase the goods from the manufacturer of the goods, sales tax
shall be paid by the vendor of the goods.''.