CTHRepealedAct
Sales Tax Assessment Act 1992
37Assessable dealing with goods in bond
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#### 37 Assessable dealing with goods in bond
If a taxable dealing happens while the goods are in bond or otherwise subject to the control of the Customs, the taxable value is increased by the amount of customs duty or excise duty to which the goods would have been subject if they had been entered for home consumption under the Customs Act or the law relating to excise (as the case requires) at the time of the taxable dealing.