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Section 20 - Sales Tax Assessment Act 1992 - Indirect marketing sale (AD2d and AD12d) — Zoe

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Sales Tax Assessment Act 1992

20Indirect marketing sale (AD2d and AD12d)

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#### 20 Indirect marketing sale (AD2d and AD12d) A sale of assessable goods is an indirect marketing sale if it is a retail sale made by a person (the marketer) who is not the manufacturer of the goods and the sale is made: (a) under an arrangement that provides for the sale of the goods to be made by a person who is acting for the marketer but is not an employee of the marketer; or (b) from premises that: (i) are used, mainly for making retail sales of goods, by a person or persons other than the marketer; and (ii) are held out to be premises of, or premises used by, the other person or persons.

Previous section19Royalty‑inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d)Next section21Untaxed‑goods sale (AD2e and AD12e) or AOU (AD3a and AD13a)