#### 9 Goods sent overseas for alteration: affects meaning of Australian‑used goods (1) This section applies if: (a) Australian‑used goods have been exported for alteration; and (b) the goods are later imported, after having been altered outside Australia. (2) In applying the sales tax law at or after the time of that importation, the goods are not taken to be Australian‑used goods only because of an AOU of the goods that happened before they were taken or sent outside Australia for alteration. (3) In this section: > alteration includes repair, renovation or upgrading.

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