SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 3 - LIABILITY TO TAX
Division 3 - Taxable value
Subdivision A - General rules for working out taxable value
SECTION 34 (Repealed by 101 of 2006) HOW TO WORK OUT THE TAXABLE VALUE OF A TAXABLE DEALING 34(1) [Location of general rules] The general rules for calculating the taxable value are set out in Table 1. 34(2) [Amounts to be added] In some cases, amounts must be added to the amount set out in Table 1. These additions are set out in Subdivision B of this Division. 34(3) [Substitute taxable values] In some cases, a special taxable value applies instead of the amount that would normally apply under Table 1 and Subdivision B of this Division. These substitute taxable values are set out in Subdivision C of this Division. 34(4) [Taxable value for alcoholic beverages] In working out the taxable value of goods covered by section 15A of the Sales Tax (Exemptions and Classifications) Act 1992, any rebate, refund or other payment or credit made by a State or Territory in respect of the goods is to be disregarded.
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