10Leased goods exported before being used: affects meaning of Australian‑used goods

#### 10 Leased goods exported before being used: affects meaning of Australian‑used goods (1) This section applies to particular goods if: (a) the first AOU in Australia of the goods consists of granting a lease of the goods; and (b) the intended export or actual export of the goods after the grant had either of the following results: (i) the grant of the lease was exempted by section 32; or (ii) the lessor became entitled to a credit under CR19; and (c) the goods are later imported (after having been exported). (2) In applying the sales tax law at or after the time of that importation, the goods are not taken to be Australian‑used goods only because of the AOU referred to in paragraph (1)(a).