CTHRepealedAct
Sales Tax Assessment Act 1992
42AAExport alteration goods that are re‑imported
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#### 42AA Export alteration goods that are re‑imported
(1) This section applies to any taxable dealing with goods to which section 9A applies.
(2) If the taxable dealing is covered by section 42, the taxable value is the amount calculated under that section plus the amount that would have been the taxable value if the dealing had only involved the export alteration goods.
(3) If the taxable dealing is not covered by section 42, the taxable value is the amount that would have been the taxable value if the dealing had only involved the export alteration goods.