CTHRepealedAct
Sales Tax Assessment Act 1992
24Exemption if exemption Item is unconditionally satisfied
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#### 24 Exemption if exemption Item is unconditionally satisfied
An assessable dealing is not taxable if:
(a) the goods are covered by an exemption Item that is in force at the time of the dealing; and
(b) all the requirements of that Item have been met at or before the time of the dealing.