SALES TAX ASSESSMENT ACT 1992 (Repealed)
PART 3 - LIABILITY TO TAX
Division 4 - Exempt parts of taxable value
SECTION 50 (Repealed by 101 of 2006) CUSTOMS DEALING WITH GOODS THAT ARE PARTLY EXEMPT FROM CUSTOMS DUTY 50 In the case of a customs dealing, if a proportion of the value of the goods is not liable to customs duty because of by-laws made for the purposes of item 15 in Part I of Schedule 4 to the Customs Tariff, then an equivalent proportion of the taxable value is an exempt part.
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