CTHRepealedAct
Sales Tax Assessment Act 1992
32Lease AOU of goods intended for export
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#### 32 Lease AOU of goods intended for export
A lease AOU is not taxable if:
(a) the lessee gives evidence to the lessor of the lessee’s intention to export the goods before using them; or
(b) the lease agreement requires the lessor to export the goods before they are used.
The evidence referred to in paragraph (a) must be given at or before the time the lease is granted, and in a form approved by the Commissioner.