SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 4 - Exempt parts of taxable value

SECTION 44 (Repealed by 101 of 2006)   OVERVIEW OF THIS DIVISION  

44    This Division sets out the exempt parts of the taxable value. Exempt parts are deducted from the taxable value before applying the appropriate rate of tax.