5ANo tax payable on entry of certain goods

5A No tax payable on entry of certain goods

(1) Where: (a) a person becomes liable to pay tax under the Sales Tax Assessment Act (No. 6) 1930 or the Sales Tax Assessment Act (No. 7) 1930 in respect of the sale of goods; and (b) the purchaser subsequently enters the goods for home consumption; then, notwithstanding anything contained in section 5, sales tax is not payable under this Act in respect of the entry. (2) Where goods that are owned by the Crown by reason of the forfeiture of the goods under the Customs Act are deemed to be entered for home consumption by virtue of the sale of the goods in the manner described in paragraph 2B(2)(c), then, notwithstanding anything contained in section 5, sales tax is not payable under this Act in respect of the entry.