Commonwealth Numbered Acts

SALES TAX ASSESSMENT (No. 8) AMENDMENT ACT 1978 No. 204, 1978 - SECT 5

5. Section 5 of the Principal Act is repealed and the following section
substituted: Liability for tax
''5. Where goods imported into Australia are purchased by a registered person
who has quoted his certificate in respect of the goods and are applied by the
purchaser to his own use, sales tax shall be paid by the purchaser of the
goods.''.