9AExport alteration goods: affects meaning of Australian‑used goods

#### 9A Export alteration goods: affects meaning of Australian‑used goods (1) This section applies to Australian‑used goods if: (a) the export of the goods gave rise to a CR23 credit in relation to the goods or goods that became an integral part of the goods; and (b) the goods are later imported. (2) In applying the sales tax law at or after the time of the importation, the goods are not taken to be Australian‑used goods only because of an AOU of the goods that happened before they were exported as mentioned in paragraph (1)(a).