SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 8 - AVOIDANCE SCHEMES, NON-ARM'S LENGTH TRANSACTIONS ETC.

Division 3 - Apportionment of global amounts

SECTION 95 (Repealed by 101 of 2006)   APPORTIONMENT OF GLOBAL AMOUNTS  

95(1)  [Calculating price of goods sold]  

If there is a need to know the price for which particular goods were sold, but the parties have not allocated a particular amount to those goods, the price for which those goods were sold is (for the purposes of the sales tax law) the price for which the goods could reasonably be expected to have been sold if they had been sold separately.

95(2)  [Allocation of global amount]  

Similarly, if there is a need to know how much of a global amount relates to some other element of a transaction, but the parties have not allocated a particular amount to that element, the amount to be allocated to that element (for the purposes of the sales tax law) is the amount that could reasonably be expected to have been allocated to that element if that element had been the only subject matter of the transaction.