SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 3 - LIABILITY TO TAX

Division 4 - Exempt parts of taxable value

SECTION 46 (Repealed by 101 of 2006)   GOODS INCORPORATING VIDEOTEX EQUIPMENT  

46(1)  [Application]  

This section applies if:

(a)  the goods incorporate videotex equipment; and

(b)  an exemption based on exemption Item 95 would have been available if the dealing had involved only the videotex equipment.

46(2)  [Exempt part]  

The exempt part is the amount that would have been the taxable value if the dealing had involved only the videotex equipment (assuming the dealing to be taxable).

46(3)  [``videotex equipment'']  

In this section, ``videotex equipment'' means systems or devices referred to in exemption Item 95.