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Section 27 - Sales Tax Assessment Act 1992 - Exemption if purchaser/customer quotes — Zoe

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Sales Tax Assessment Act 1992

27Exemption if purchaser/customer quotes

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#### 27 Exemption if purchaser/customer quotes (1) A sale is not taxable if the purchaser quotes for the sale at or before the time of the sale. (2) An AD4a delivery is not taxable if the customer quotes for the delivery at or before the time of the delivery. (3) Subsections (1) and (2) do not apply if the quote is not effective because of section 91S.

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