Sales Tax Assessment Amendment Act 1997 (140 of 1997)
Schedule 1 Amendment of the Sales Tax Assessment Act 1992
2 At the end of section 34
Add:
(4) In working out the taxable value of goods covered by section 15A of theSales 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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