CTHRepealedAct
Sales Tax Assessment Act (No. 2) 1930
5Liability for tax
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5 Liability for tax
Where a person (being a registered person or a person required to be registered) who has purchased goods manufactured in Australia from the manufacturer of the goods sells the goods to an unregistered person or to a registered person who has not quoted his certificate in respect of that purchase, sales tax shall be paid by the first‑mentioned person.