SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 3 - LIABILITY TO TAX
Division 4 - Exempt parts of taxable value
SECTION 48 (Repealed by 101 of 2006) GOODS INCORPORATING A MILK TANK 48(1) [Application] This section applies if: (a) the goods incorporate a tank; and (b) an exemption based on exemption Item 5 would have been available if the dealing had involved only the tank. 48(2) [Exempt part] The exempt part is the amount that would have been the taxable value if the dealing had involved only the tank (assuming the dealing to be taxable).
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