SALES TAX ASSESSMENT ACT 1992 (Repealed)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SECTION 46 (Repealed by 101 of 2006) GOODS INCORPORATING VIDEOTEX EQUIPMENT 46(1) [Application] This section applies if: (a) the goods incorporate videotex equipment; and (b) an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.
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