CTHRepealedAct
Sales Tax Assessment Act 1992
31Packing AOU if container and contents intended for export
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#### 31 Packing AOU if container and contents intended for export
A packing AOU is not taxable if, at the time of the AOU:
(a) the applier has the intention of exporting the container with the property that, immediately after the AOU, will be its contents; or
(b) if the packing AOU is on behalf of a person other than the applier—the applier expects that the other person will export the container with those contents.