SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 3 - Taxable value

Subdivision C - Substitute taxable value in special cases

SECTION 43 (Repealed by 101 of 2006)   AGREEMENT BETWEEN TAXPAYER AND COMMISSIONER REGARDING CALCULATION OF TAXABLE VALUE  

43(1)  [Commissioner may enter into agreement]  

The Commissioner may enter into an agreement with a taxpayer about calculating the taxable values of particular taxable dealings.

43(2)  [Agreement to prevail]  

So far as the agreement is inconsistent with this Act, the agreement prevails.