SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 4 - Exempt parts of taxable value

SECTION 45 (Repealed by 101 of 2006)   GOODS INCORPORATING TAX-ADVANTAGED COMPUTER PROGRAMS  

45(1)  [Application]  

This section applies if a tax-advantaged computer program is embodied in (or in part of) the goods that are the subject of the taxable dealing.

45(2)  [Exempt part]  

The exempt part is so much of the taxable value as is attributable to the computer program.