CTHRepealedAct
Sales Tax Assessment Act (No. 11) 1985
5Taxable dealings
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5 Taxable dealings
For the purposes of this Act, airport shop goods are dealt with in a taxable manner if the goods are: (a) purchased from an inwards duty free shop by a relevant traveller; (b) sold by the proprietor of an inwards duty free shop to a person who is not a relevant traveller; or (c) applied by the proprietor of an inwards duty free shop to the proprietor’s own use.