Sales Tax Assessment Act (No. 5) 1930
6CPallets used in international transport
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6C Pallets used in international transport
(1) Where pallets are delivered under section 6B and it would be a contravention of the Convention by the Commonwealth to impose sales tax upon the sale value of the pallets, sales tax is not payable in respect of the sale value of the pallets. (2) Subsection (1) of this section is in addition to, and not in derogation of, the provisions of subsection (5) of section 6B. (3) In this section:
pallet has the same meaning as in the Convention.
the Convention means the European Convention on Customs Treatment of Pallets used in International Transport signed at Geneva on 9 December 1960, as affected by any amendment of the Convention that has come into force.