SALES TAX ASSESSMENT ACT 1992 (Repealed)

APPENDIX A

EXAMPLES

Example 1

Typical chain of sales involving goods manufactured in Australia

This example shows a typical chain of sales involving a chair manufactured in Australia. The example assumes that no exemption Item is available and the 12% tax rate applies. ARTWK TITLE=Example 1 PRODUCT=AXT NAME=90050$2 W=30. D=30. HIDDEN

Example 2

Typical chain of sales involving imported goods

This example shows a typical chain of sales involving an imported chair. The example assumes that no exemption Item is available and the 12% tax rate applies. ARTWK TITLE=Example 2 PRODUCT=AXT NAME=90050$3 W=30. D=36. HIDDEN

Example 3

Typical chain of sales involving quote at retail level

This example shows a chain of sales involving a chair manufactured in Australia. In this example, the Consumer quotes for the final retail sale. The example assumes that the 12% rate applies. ARTWK TITLE=Example 3 PRODUCT=AXT NAME=90050$4 W=30. D=30. HIDDEN

 View history note

 Hide history note

History

Appendix A amended by No 44 of 1993, s 8, 9 and Sch, applicable to dealings with goods on or after 1 July 1995:

(a) by omitting 11% (wherever occurring) and substituting 12%;

(b) by omitting $11 (wherever occurring) and substituting $12;

(c) by omitting $111 (wherever occurring) and substituting $112; and

(d) by omitting $141 (wherever occurring) and substituting $142.

Appendix A amended by No 44 of 1993, s 6, effective 18 August 1993:

(a) by omitting ``10%'' (wherever occurring) and substituting ``11%'';

(b) by omitting ``$10'' (wherever occurring) and substituting ``$11'';

(c) by omitting ``$110'' (wherever occurring) and substituting ``$111'';

(d) by omitting ``$140'' (wherever occurring) and substituting ``$141''.

•

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.