Sales Tax Assessment Amendment Act 1997 (140 of 1997)

Schedule 1   Amendment of the Sales Tax Assessment Act 1992

2   At the end of section 34

Add:

(4) In working out the taxable value of goods covered by section 15A of theSales 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.