SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 3 - Taxable value

Subdivision A - General rules for working out taxable value

SECTION 34 (Repealed by 101 of 2006)   HOW TO WORK OUT THE TAXABLE VALUE OF A TAXABLE DEALING  

34(1)  [Location of general rules]  

The general rules for calculating the taxable value are set out in Table 1.

34(2)  [Amounts to be added]  

In some cases, amounts must be added to the amount set out in Table 1. These additions are set out in Subdivision B of this Division.

34(3)  [Substitute taxable values]  

In some cases, a special taxable value applies instead of the amount that would normally apply under Table 1 and Subdivision B of this Division. These substitute taxable values are set out in Subdivision C of this Division.

34(4)  [Taxable value for alcoholic beverages]  

In working out the taxable value of goods covered by section 15A of the Sales Tax (Exemptions and Classifications) Act 1992, any rebate, refund or other payment or credit made by a State or Territory in respect of the goods is to be disregarded.