Sentences with phrase «goods at that circumstance»
Each code refers to a specific type of goods or a specific end use circumstance and specifies the rate of excise duty applicable to those goods at that circumstance.
https://www.ato.gov.au/ Not exact matches
TCEA 2007 permits CRAR to be used after a lease has ended in relation to sums which fell due before the expiry of the lease, but only in limited circumstances, namely: - where control of the goods in question was taken before the expiry of the lease; or - all the following are satisfied: - the lease did not end by forfeiture; - not more than six months have passed since the lease came to an end; - the rent is due from the person who was the tenant at the end of the lease; - that person remains in possession of the premises; and - any new lease under which they remain in possession is a lease of commercial premises and the landlord remains the same.