3Interpretation

3 Interpretation

(1) In this Act, unless the contrary intention appears:

Act providing for the assessment of sales tax does not include this Act.

goods includes:

(a) commodities; and
(b) goods or commodities which have gone into use or consumption in Australia;

but does not include goods or commodities in respect of which a person has become liable to pay tax before 10 May 1985 (whether or not the tax has become due and payable before that date) under an Act providing for the assessment of sales tax.

Taxing Act means the Sales Tax Act (No. 10A) 1985, the Sales Tax Act (No. 10B) 1985 or the Sales Tax Act (No. 10C) 1985, as the case requires.

(2) A reference in this Act to goods deemed to be sold is a reference to goods that are, by virtue of section 6 of the relevant Taxing Act, deemed to be sold.