CTHRepealedAct
Sales Tax Assessment Act (No. 7) 1930
6ATax not payable on certain goods
Start here
Get a plain-English read of 6A
Turn the raw legal text into a practical explanation grounded in Sales Tax Assessment Act (No. 7) 1930.
6A Tax not payable on certain goods
Where: (a) but for this section, sales tax would be payable under this Act in respect of a sale of goods; and (b) the sale is, under subsection 2B(2) of the Sales Tax Assessment Act (No. 5) 1930, deemed to be an entry of the goods for home consumption for the purposes of that Act; then, notwithstanding anything contained in section 5, sales tax is not payable under this Act in respect of the sale.