#### 26 Exemption for lease AOU if lease is an eligible long‑term lease or an eligible short‑term lease A lease AOU is not taxable if: (a) the lease is an eligible long‑term lease; or (b) the lease is an eligible short‑term lease and the exempt percentage specified in the agreement under subsection 15A(2) is 100%.

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Section 26 - Sales Tax Assessment Act 1992 - Exemption for lease AOU if lease is an eligible long‑term lease or an eligible short‑term lease — Zoe