SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 3 - Taxable value

Subdivision C - Substitute taxable value in special cases

SECTION 40 (Repealed by 101 of 2006)   SALE OF NEWSPAPER, MAGAZINE ETC. INSERTS  

40    If the taxable dealing is a sale of inserts that are treated under section 12 as being separate from a newspaper, magazine or other printed matter, the taxable value is the amount that would have been the taxable value if the sale had instead been an AOU.