83Standard grounds for quoting exemption declaration

#### 83 Standard grounds for quoting exemption declaration (1) An unregistered person (the quoter) may quote an exemption declaration for a dealing with goods if, at the time of quoting, the quoter has the intention of dealing with the goods in any of the following ways: (a) using the goods so as to satisfy an exemption Item that is in force at the time of quoting; (b) selling the goods, while they are in Australia, to a particular person who has quoted for the sale; (c) granting an eligible long‑term lease, an eligible short‑term lease or a lease that will be exempted by section 32; (ca) using the goods exclusively as mentioned in subsection 15A(3) or (4), while the goods are covered by an agreement under that subsection; (d) selling the goods in circumstances that will be exempted by paragraph 30(1)(c). (2) The quoter may also quote an exemption declaration for a dealing with goods (the current goods) if: (a) at the time of quoting, the quoter has the intention that: (i) the current goods will be applied to the quoter’s own use in a way that results in them becoming a container for other property; and (ii) immediately after that application to own use, the contents of the current goods will consist wholly of assessable goods (or assessable goods and their containers); and (b) at the time of quoting: (i) the quoter has the intention of exporting the current goods with those contents; or (ii) if the contents are to be packed on behalf of another person—the quoter expects that the other person will export the current goods with those contents. > Note: \[The subsection (2) ground would be available, for example, to an unregistered manufacturer when purchasing boxes to be used to pack the manufacturer’s products that are to be exported.\]