Commission for the Conservation of Southern Bluefin Tuna (Privileges and Immunities) Regulations 1996
9AExemption from sales tax
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9A Exemption from sales tax
(1) The transactions of the Commission are not exempt from sales tax except as mentioned in subregulation (2). (2) Sales tax is not payable in respect of goods purchased by the Commission if the goods: (a) are for the official use of the Commission (including official entertainment by the Commission); and (b) are reasonably necessary for conduct of the Commission’s business.