CTHRepealedAct
Sales Tax Assessment Act 1992
3How the sales tax law applies to things outside Australia and things happening before commencement
Start here
Get a plain-English read of 3
Turn the raw legal text into a practical explanation grounded in Sales Tax Assessment Act 1992.
#### 3 How the sales tax law applies to things outside Australia and things happening before commencement
(1) The sales tax law extends to acts, omissions, matters and things outside Australia (except where a contrary intention appears).
(2) The sales tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary).