SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 3 - Taxable value

Subdivision C - Substitute taxable value in special cases

SECTION 41 (Repealed by 101 of 2006)   AD2a SALE OF PHOTOGRAPHS EXPOSED IN THE CAMERA BY THE SELLER  

41(1)  [Application]  

This section applies to an AD2a sale of photographs that were manufactured to the order of a particular customer if all the following were done by the seller:

(a)  exposing the negative in the camera;

(b)  printing from the negative;

(c)  finishing the photographs in the condition in which they are supplied to the customer.

41(2)  [Taxable value]  

The taxable value is 40% of the amount (excluding tax) payable by the customer to the seller.