CTHRepealedAct
Sales Tax Assessment Act (No. 1) 1930
19Liability for tax
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19 Liability for tax
Sales tax shall be paid by the manufacturer of goods manufactured in Australia and: (a) sold by the manufacturer to an unregistered person or to a registered person who has not quoted his certificate in respect of the sale; (b) treated by the manufacturer as stock for sale by retail; or (c) applied by the manufacturer to his own use.