SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 4 - Exempt parts of taxable value

SECTION 50 (Repealed by 101 of 2006)   CUSTOMS DEALING WITH GOODS THAT ARE PARTLY EXEMPT FROM CUSTOMS DUTY  

50    In the case of a customs dealing, if a proportion of the value of the goods is not liable to customs duty because of by-laws made for the purposes of item 15 in Part I of Schedule 4 to the Customs Tariff, then an equivalent proportion of the taxable value is an exempt part.