CTHRepealedAct
Sales Tax Assessment Act (No. 7) 1930
5Liability for tax
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5 Liability for tax
Where goods imported into Australia are sold by a person other than the importer of the goods (being a person who is a registered person or a person required to be registered) 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 vendor of the goods.