SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 4 - Exempt parts of taxable value

SECTION 47 (Repealed by 101 of 2006)   GOODS INCORPORATING SOLAR PANELS ETC.  

47(1)  [Application]  

This section applies if:

(a)  the goods incorporate a solar panel; and

(b)  an exemption based on exemption Item 171 would have been available if the dealing had involved only the solar panel.

47(2)  [Exempt part]  

The exempt part is the amount that would have been the taxable value if the dealing had involved only the solar panel (assuming the dealing to be taxable).

47(3)  [``solar panel'']  

In this section, ``solar panel'' means goods covered by subitem (1) of exemption Item 171.