CTHRepealedAct
Sales Tax (Exemptions and Classifications) Act 1992
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Sales Tax (Exemptions and Classifications) Act 1992
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Turn the raw legal text into a practical explanation grounded in Sales Tax (Exemptions and Classifications) Act 1992.
Goods that: (a) came into existence in New Zealand, Fiji, Norfolk Island, Papua New Guinea, the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands; and (b) would in no circumstances be subject to sales tax if they had come into existence in Australia.