5Liability for tax

5 Liability for tax

(1) Where goods imported into Australia by a registered person, or by a person required to be registered, are sold by the importer of the goods to an unregistered person or to a registered person who has not quoted his certificate in respect of the purchase of the goods, sales tax shall be paid by the importer of the goods. (2) Where goods imported into Australia by a registered person who quoted his certificate in respect of the entry of the goods for home consumption are applied by the importer to his own use, sales tax shall be paid by the importer of the goods.