CTHRepealedAct
Sales Tax Assessment Act (No. 3) 1930
5Liability for tax
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5 Liability for tax
Where goods manufactured in Australia are sold to a person (being an unregistered person or a registered person who has not quoted his certificate in respect of the purchase of the goods) by a registered person, or by a person required to be registered, who was not the manufacturer of the goods and did not purchase the goods from the manufacturer of the goods, sales tax shall be paid by the vendor of the goods.