SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 3 - Taxable value

Subdivision C - Substitute taxable value in special cases

SECTION 42AA (Repealed by 101 of 2006)   EXPORT ALTERATION GOODS THAT ARE RE-IMPORTED  

42AA(1)  [Application]  

This section applies to any taxable dealing with goods to which section 9A applies.

42AA(2)  [Dealings covered by sec 42]  

If the taxable dealing is covered by section 42, the taxable value is the amount calculated under that section plus the amount that would have been the taxable value if the dealing had only involved the export alteration goods.

42AA(3)  [Dealings not covered by sec 42]  

If the taxable dealing is not covered by section 42, the taxable value is the amount that would have been the taxable value if the dealing had only involved the export alteration goods.