CTHRepealedAct
Sales Tax Assessment Act 1992
9BGoods temporarily imported: affects meaning of Australian‑used goods
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#### 9B Goods temporarily imported: affects meaning of Australian‑used goods
(1) This section applies if:
(a) Australian‑used goods that were the subject of a dealing covered by section 51A have been exported; 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).