Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 47

47.(1) This section applies if:

   (a)  the goods incorporate a solar panel; and

   (b)  an exemption based on exemption Item 171 would have been available if
        the dealing had involved only the solar panel.

(2) The exempt part is the amount that would have been the taxable value if
the dealing had involved only the solar panel (assuming the dealing to be
taxable).
(3) In this section, "solar panel" means goods covered by subitem (1) of
exemption Item 171.