Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT ACT 1984 No. 81, 1984 - SCHEDULE 1

SCHEDULE 1
Sub-section 4 (1)
AMENDMENT OF FIRST SCHEDULE
Item 116 in the First Schedule is omitted and the following item is
substituted:

"116. (1) Imported or re-imported goods the produce or manufacture of
Australia (other than goods that have been repaired, altered or renovated
outside Australia), being goods that would have been
covered by an item or sub-item inthis Schedule if those goods-            No. 5


   (a)  had been produced or manufactured in Australia;

   (b)  had not been exported from Australia; and

   (c)  had been purchased in Australia for use or consumption in Australia in
        circumstances that are the same as the circumstances in which the
        goods are to be used or consumed after their importation or
        re-importation, as the case may be

(2) Imported or re-imported goods (other than goods that have been repaired,
altered or renovated outside Australia), upon the sale value of which sales
tax became payable before their importation or re-importation, as the case may
be, being sales tax all of which the
Commissioner is satisfied has been paid and not refunded                No. 5".