SALES TAX ASSESSMENT ACT 1992 (Repealed)

APPENDIX B

DECISION CHARTS

Decision chart 1

Is a dealing taxable? ARTWK TITLE=Decision chart 1 PRODUCT=AXT NAME=90050$5 W=30. D=22. HIDDEN

Decision chart 2

When must the tax on a dealing be paid? ARTWK TITLE=Decision chart 2 PRODUCT=AXT NAME=90050$6 W=30. D=20. HIDDEN

Decision chart 3

Does the small business exemption apply to the current dealing? ARTWK TITLE=Decision chart 3 PRODUCT=AXT NAME=90050$7 W=30. D=37. HIDDEN

Notes :

1. Total tax liability takes into account the current dealing and any other countable dealings (as defined by section 29).

2. Customs dealings never qualify, nor do AD3a and AD13a.