CTHRepealedAct
Sales Tax Assessment Act (No. 4) 1930
5Liability for tax
Start here
Get a plain-English read of 5
Turn the raw legal text into a practical explanation grounded in Sales Tax Assessment Act (No. 4) 1930.
5 Liability for tax
Where a registered person who quoted his certificate in respect of goods purchased by him has applied those goods to his own use, sales tax shall be paid by that registered person.